5 Notifications issued by CBIC – Electronic Invoice in GST

Summary of five Notifications issued by CBIC for implementation of provisions related to E-invoice and QR Code in GST

Notification No’s.	Notification Summary
Notification No 68/2019	Notification No 68/2019-Central Tax, Dated: 13th December, 2019 has been issued for amending CGST Rules (Eighth Amendment) by inserting new sub-rule in Rules 48 after sub-rule(3), according to that Invoice shall be prepared in FORM GST INV-01 by such registered persons that will be notified by government and same shall be uploaded on Common Goods and Services Tax Electronic Portal for obtaining Invoice Reference Number. Invoice created in any other manner will not be considered a valid Invoice. Read more about Notification No 68/2019
Notification No. 69/2019	Notification No. 69/2019-Central Tax, Dated: 13th December, 2019 has been issued for notifying the Common Goods and Services Tax Electronic Portal for Preparing the E-Invoicing as mentioned in Rule 48(4): www.einvoice1.gst.gov.in www.einvoice2.gst.gov.in www.einvoice3.gst.gov.in www.einvoice4.gst.gov.in www.einvoice5.gst.gov.in www.einvoice6.gst.gov.in www.einvoice7.gst.gov.in www.einvoice8.gst.gov.in www.einvoice9.gst.gov.in www.einvoice10.gst.gov.in Read more about Notification No. 69/2019
Notification No. 70/2019	Notification No. 70/2019-Central Tax, Dated: 13th December, 2019 has been issued for notifying the applicability threshold for E-Invoicing, as per the said notification, A registered person having aggregate turnover in a financial year more than 100 crore rupees, shall prepare E-Invoicing in respect of supply of goods and services made to a registered person. This Notification will be effective from 1st day of April, 2020. Read more about Notification No. 70/2019
Notification No. 71/2019	Notification No. 71/2019–All provisions of the said rule shall come into force from 1st day of April, 2020, Read more about Notification No. 71/2019
Notification No. 72/2019	Notification No. 72/2019-Central Tax, Dated: 13th December, 2019 has been issued for notifying the registered person who is required to issue invoice having QR Code on B2C Invoice, According to the notification if a registered person having turnover more than 500 crores in a financial year issues invoice to an unregistered person (B2C supply) then invoices must contain Quick Response (QR) Code. This Notification will be effective from 1st day of April, 2020. Read more about Notification No. 72/2019