E-invoice and QR Code
(Notification no. 68, 69, 70, 71 & 72/2019 –Central Tax all dated 13th December, 2019)

1. Starting from April 1,2020 a new invoicing system is to be introduced in the GST business process. A standardised protocol will be enabled to generate and read electronic invoices.

2. An e-invoice raised by a trader can be read by computer systems using dynamic QR code up or down the supply chain. The consumer, too, can integrate the data on their systems.

3. The GST Council has approved the introduction of e-invoicing in phases for reporting of business-to-business (B2B) invoices to the GST System. This will be introduced on a voluntary basis to begin with.

4. Taxpayers with a turnover of over ₹500 crore can implement it on voluntary (trial) basis from January 1, 2020 while those with a turnover of over ₹100 crore can adopt it (on voluntary trial basis) from February,1 2020.

5. It shall be made mandatory for all taxpayers with a turnover of over ₹100 crore from April 1, 2020.

6. The e-invoice schema and template, as approved by the GST Council, are available in the GSTN website

7. Following would be Common GST Electronic Portal to be used for the purpose of preparation of the E-invoice in terms of rule 48(4):

(i) www.einvoice1.gst.gov.in;

(ii) www.einvoice2.gst.gov.in;

(iii) www.einvoice3.gst.gov.in;

(iv) www.einvoice4.gst.gov.in;

(v) www.einvoice5.gst.gov.in;

(vi) www.einvoice6.gst.gov.in;

(vii) www.einvoice7.gst.gov.in;

(viii) www.einvoice8.gst.gov.in;

(ix) www.einvoice9.gst.gov.in;

(x) www.einvoice10.gst.gov.in.

8. An invoice issued by a registered person, whose aggregate turnover in a financial year exceeds INR 500 crores, to an unregistered person, shall have Quick Response (QR) code.

9. Dynamic Quick Response (QR) available to the recipient through a digital display, shall also be deemed to be having Quick Response (QR) code.

10. QR code tax invoices would be applicable from 1 April, 2020. (Notification No. 71/2019 – Central Tax dated 13th December, 2019 regarding date on which rule 5 of notification no 31/2019 – Central tax dated 28th June, 2019 shall come into force).

Also Read- GST E-Invoice System concept note, Standard, Schema & Template

Links to the Notifications Related to E-invoice under GST

Title Notification No. Date
CBIC notifies class of registered person required to issue GST invoice having QR Code Notification No. 72/2019–Central Tax [G.S.R. 928(E)] 13/12/2019
CBIC notifies rule 46 of CGST Rules, 2017 (Tax Invoice) wef 01.04.2020 Notification No. 71/2019–Central Tax [G.S.R. 927(E)] 13/12/2019
CBIC notifies Class of registered person required to issue e-invoice under GST Notification No. 70/2019–Central Tax [G.S.R. 926(E)] 13/12/2019
CBIC notifies common portal for e-invoice under GST Notification No. 69/2019–Central Tax [G.S.R. 925(E)] 13/12/2019
CBIC amends Manner of Issuing Tax Invoice under GST Notification No. 68/2019–Central Tax [G.S.R. 924(E)] 13/12/2019

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September 2021