Government, on the recommendations of the GST Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the rule 46 of CGST Rules, 2017 (Tax Invoice), shall come into force.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification Na 71/2019 – Central Tax
New Delhi, the 13th December, 2019
G.S.R. 927(E).—In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 -Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June,2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht)
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:-
| 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 |
