Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 68- Central Tax, Notification No. 69- Central Tax, Notification No. 70- Central Tax, Notification No. 71- Central Tax and Notification No. 72- Central Tax to notify the class of registered persons who are required to generate e-invoice, websites for generation of e-invoice and date of implementation of e-invoice and Quick Response (QR) code under GST.

Key points of the Notifications are:

• Rule 48 of CGST Rules,2017 relating to Manner of issuing Invoice has been amended so as to insert the following new sub rules after sub rule 3 –
• The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.
• Every invoice issued by a person to whom the above rule applies shall not issue invoice in the manner other than those specified in the above sub-rule.
• The provisions relating to preparation of invoice in triplicate copy in case of supply of goods or in duplicate copy in case of supply of services shall not apply to an invoice prepared in the manner specified above.
• E -invoice can be prepared from the following Common GST Electronic Portal from 1^st day of January, 2020.

a)einvoice1.gst.gov.in;

b)einvoice2.gst.gov.in;

c)einvoice3.gst.gov.in;

d)einvoice4.gst.gov.in;

e)einvoice5.gst.gov.in;

f)einvoice6.gst.gov.in;

g)einvoice7.gst.gov.in;

h)einvoice8.gst.gov.in;

i)einvoice9.gst.gov.in;

j)einvoice10.gst.gov.in.

• Registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees shall be required to prepare e- invoices in respect of supply of goods or services or both to a registered person from 1^st day of April, 2020.
• Proviso of Rule 46 of CGST Rules, 2017 relating to tax invoice having quick response code shall come into effect from 1^st day of April, 2020.
• Registered persons, whose aggregate turnover in a financial year exceeds five hundred crore rupee to an unregistered person i.e. B2C invoices shall have Quick Response (QR) code in tax invoices from 1^st day of April, 2020. Further, if such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.

For further details please refer the attached document.

Source: Central Board of Indirect Taxes & Customs

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