Seeks to notify the common portal for the purpose of e-invoice.- CBIC notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of sub-rule(4) of rule 48 of CGST Rules, 2017.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 13th December, 2019
G.S.R. 925(E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule(4) of rule 48 of the Central Goods and Services Tax Rules, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby, notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of sub-rule(4) of rule 48 of the aforesaid rules, namely:-
Explanation.-For the purposes of this notification, the above mentioned websites mean the websites managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall come into force with effect from the 1 st day of January, 2020.
[F. No. 20/13/01/2019-GST]
Under Secretary to the Government of India+
Notifications issued for implementation of provisions related to e-invoice and QR Code for a class of taxpayers:-
|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|