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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 68/2019 –
Central Tax
New Delhi, the 13th December, 2019
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government
hereby makes the following rules further to amend the Central Goods and Services
Tax Rules, 2017, namely:-
1. (1) These rules may be called the Central Goods
and Services Tax (Eighth Amendment) Rules, 2019.
(2) They
shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as
the said rules), in rule 48, after sub-rule (3), the following sub-rules shall
be inserted, namely:-
“(4) 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.
(5) Every invoice issued by a person to whom sub-rule (4)
applies in any manner other than the manner specified in the said sub-rule shall
not be treated as an invoice.
(6) The provisions of sub-rules (1) and (2)
shall not apply to an invoice prepared in the manner specified in sub-rule
(4).”.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part
II,Section 3, Sub-section (i) vide
notification No. 3/2017-Central Tax, dated the 19th June,
2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended
vide
notification No. 56/2019 - Central Tax, dated the 14th November, 2019, published vide
number G.S.R. 845 (E), dated the 14th November, 2019.
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