Notification No. 68/2019
Date: December 12, 2019
Subject: CGST (Eighth Amendment) Rules, 2019 – insertion of Rule 48(4) to (6) (e-invoicing).
Description:
This notification inserts sub-rules (4) to (6) in Rule 48, introducing the legal framework for e-invoicing under GST. It mandates preparation of invoices through the common portal with generation of Invoice Reference Number (IRN) for notified classes of taxpayers. Any invoice issued otherwise is treated as invalid.
Amendment:
This notification amends notification No. 3/2017