Seeks to carry out changes in the CGST Rules, 2017.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 68/2019 – Central Tax

New Delhi, the 13th December, 2019

G.S.R. 924(E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Service Tax Rules, 2017, namely:‑

1. (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:-

“(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.

(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.

(6) The provisions of sub-rule (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).”.

[F. No. 20/13/01/2019-GST]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part I ‘,Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 56/2019 – Central Tax, dated the 14th November, 2019, published vide number G.S.R. 845 (E), dated the 14th November, 2019.

Notifications issued for implementation of provisions related to e-invoice and QR Code for a class of taxpayers:-

Title Notification No. Date
CBIC notifies class of registered person required to issue GST invoice having QR Code Notification No. 72/2019–Central Tax 13/12/2019
CBIC notifies rule 46 of CGST Rules, 2017 (Tax Invoice) wef 01.04.2020 Notification No. 71/2019–Central Tax 13/12/2019
CBIC notifies Class of registered person required to issue e-invoice under GST Notification No. 70/2019–Central Tax 13/12/2019
CBIC notifies common portal for e-invoice under GST Notification No. 69/2019–Central Tax 13/12/2019
CBIC amends Manner of Issuing Tax Invoice under GST Notification No. 68/2019–Central Tax 13/12/2019

More Under Goods and Services Tax

One Comment

  1. SUNIL TIWARI says:

    THE TRANSPORT AGENCY REGISTERED UNDER GST AND ISSUE INVOICE WITH GSTIN DETAILS THEN IT VALID ALL OVER INDIA AND ALSO SERVICE IN INDIA UNDER WHICH RULES OF GST ACT

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