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The Central Government amends the Central Goods and Services Tax Rules, 2017 to add new provisions for invoice preparation. A notified class of registered persons must prepare invoices by uploading information into FORM GST INV-01 on the common portal to obtain an Invoice Reference Number. Any invoice issued by an affected person in another manner does not count as a valid invoice. Certain existing sub-rules do not apply to invoices prepared through the new portal method. These rules come into force on the date of publication in the Official Gazette.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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 $13^{\text{th}}$ 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:-
(2) They shall come into force on the date of their publication in the Official Gazette.
"(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 $19^{\text{th}}$ June, 2017, published vide number G.S.R. 610 (E), dated the $19^{\text{th}}$ June, 2017 and last amended vide notification No. 56/2019 - Central Tax, dated the $14^{\text{th}}$ November, 2019, published vide number G.S.R. 845 (E), dated the $14^{\text{th}}$ November, 2019.
