CGST (8th Amendment) Rules, 2019 notified by CBIC

CBIC notifies the CGST (8th Amendment) Rules, 2019 to amend CGST Rule 48 regarding ‘Manner of Issuing Tax Invoice’ as per particulars contained in FORM GST INV 01 by certain class of registered persons.

CBIC Central Tax Notification 68/2019 dt. 13/12/2019: CGST (8th Amendment) Rules, 2019

G.S.R. 924(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]

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.

CGST (9th Amendment) Rules, 2019 notified by CBIC