CGST (9th Amendment) Rules, 2020 notified by CBIC

CBIC notifies the CGST (9th Amendment) Rules, 2020 to amend FORM GST INV 01 (Format/ Schema for e Invoice).

CBIC Central Tax Notification 60/2020 dt. 30/07/2020: CGST (9th Amendment) Rules, 2020

G.S.R. 480(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, on the recommendations of the Council, 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 (Ninth Amendment) Rules, 2020.

(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, for FORM GST INV 01, the following form shall be substituted, namely:-

FORM GST INV 1
(See Rule 48)
Format/ Schema for e-Invoice
(Please refer Notification for revised format)

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 19/06/2017, published vide number G.S.R. 610(E), dated 19/06/2017 and last amended vide notification No. 58/2020 Central Tax, dated 01/07/2020, published vide number G.S.R. 426(E), dated 01/07/2020.

CGST (10th Amendment) Rules, 2020 notified by CBIC