In the month of December 2019, CBIC issued various notifications on 13.12.2019 w.r.t. E-invoice & QR code applicability. These Notifications specifies from when E-Invoices are applicable, On What conditions they are applicable, to whom they are applicable and also amend CGST Rules related to E-invoice and QR Code applicability. Please find hereinbelow the summary of all such notifications-

Sr. no. N/N. Original N/N N/N Content Summary Applicable w.e.f. Detailed discussion on N/N Sec / Rule – Refer-ence
1 Notification No. 68/2019-Central Tax ,dt. 13-12-2019 Notification No. 56/2019 – Central Tax, dated  14th November, 2019 Seeks to carry out changes in the CGST Rules, 2017 13.12.2019 1. New sub-rule (4) to (6) inserted under Rule 48 of the CGST Rule.

2. @48(4)…Specified Person (Aggregate Turnover more than 100 INR, notified vide N/N 70/2019) shall prepare the invoice in FORM GST INV-01 after obtaining an Invoice Reference Number (IRN) by uploading the information on the e-invoice web portal in such manner and subject to such conditions and restrictions as may be specified in the notification.

3. @ 48(5) & (6)… If an invoice issued by such specified persons in any other manner as specified above shall not be treated as invoice. Further, not required to prepare the invoice in triplicate/ duplicate.

Rule 48 (4)
2 Notification No. 69/2019-Central Tax ,dt. 13-12-2019 Nil Seeks to notify the common portal for the purpose of e-invoice 01.01.2020 E-invoice, as notified through Rule 48(4) can be issued, through the various notified websites. Link given after the end of this table* Rule 48 (4)
3 Notification No. 70/2019-Central Tax ,dt. 13-12-2019 Notification No. 68/2019-Central Tax ,dt. 13-12-2019 Seeks to notify the class of registered person required to issue e-invoice. 1. A person having aggregate turnover of more than 100 crore INR shall issue E-invoice.
2. E-invoice shall issue for both goods & services.
3. E-invoice shall issue only for B2B supplies even exempted or taxable.
Rule 48 (4)
4 Notification No. 71/2019-Central Tax ,dt. 13-12-2019 Notification No. 31/2019 -Central Tax, dated 28th June, 2019 Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017 01.04.2020 1. Sixth Proviso to rule 46 effective.
2. Tax Invoice shall have QR Code subject to such conditions and restriction as specified (Specified vide N/N 72/2019)
Rule 46
5 Notification No. 72/2019-Central Tax ,dt. 13-12-2019 Nil Seeks to notify the class of registered person required to issue invoice having QR Code. 01.04.2020 1. QR code is mandatory on tax invoices issued for B2C supplies by persons having aggregate turnover exceeding 500 crore INR.
Author’s Remark: QR code shall contain 8 parameters like GSTINs, Invoice Value, Invoice Date, IRN, etc. Further, not mandatory on Bill of supply issued for exempted supplies.
Rule 46


*List of Websites to access E-Invoice under GST











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January 2021