Inserts sub-rules (4), (5) and (6) in Rule 48 of the CGST Rules to mandate preparation of invoices by notified classes of registered persons only after obtaining an Invoice Reference Number (IRN) from the common GST portal. Specifies that invoices not generated in the prescribed electronic manner shall not be treated as valid invoices. Exempts such notified persons from the applicability of sub-rules (1) and (2) of Rule 48 for e-invoices. �68-2019-CT-13.12.2019-Insertion of rule 48 (e-invoicing).pdf NoneEffective Date: Date of publication in the Official Gazette (13.12.2019)
Inserts sub-rules (4), (5) and (6) in Rule 48 of the CGST Rules to mandate preparation of invoices by notified classes of registered persons only after obtaining an Invoice Reference Number (IRN) from the common GST portal. Specifies that invoices not generated in the prescribed electronic manner shall not be treated as valid invoices. Exempts such notified persons from the applicability of sub-rules (1) and (2) of Rule 48 for e-invoices. �68-2019-CT-13.12.2019-Insertion of rule 48 (e-invoicing).pdf NoneEffective Date: Date of publication in the Official Gazette (13.12.2019)
Amends Notification No. 44/2019 – Central Tax to substitute the proviso relating to filing of GSTR-3B. Prescribes that registered persons having principal place of business in Jammu & Kashmir shall furnish GSTR-3B for October 2019 on or before 20.12.2019 through the common portal. Applies retrospectively from the specified effective date. �67-2019-CT-12.12.2019-Due date GSTR 3B.pdf NonePrevious Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019Effective Date: 30.11.2019
Amends Notification No. 44/2019 – Central Tax to substitute the proviso relating to filing of GSTR-3B. Prescribes that registered persons having principal place of business in Jammu & Kashmir shall furnish GSTR-3B for October 2019 on or before 20.12.2019 through the common portal. Applies retrospectively from the specified effective date. �67-2019-CT-12.12.2019-Due date GSTR 3B.pdf NonePrevious Notification:Notification No. 44/2019 – Central Tax dated 09.10.2019Effective Date: 30.11.2019
Amends Notification No. 29/2019 – Central Tax by substituting the fourth proviso to allow registered persons in Jammu & Kashmir to file GSTR-3B for the period July to September 2019 on or before 20.12.2019 through the common portal. Operates retrospectively from the notified effective date. �66-2019Notification No. 29/2019 – Central Tax dated 28.06.2019Effective Date: 30.11.2019
Amends Notification No. 29/2019 – Central Tax by substituting the fourth proviso to allow registered persons in Jammu & Kashmir to file GSTR-3B for the period July to September 2019 on or before 20.12.2019 through the common portal. Operates retrospectively from the notified effective date. �66-2019Notification No. 29/2019 – Central Tax dated 28.06.2019Effective Date: 30.11.2019
The due date for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 20.12.2019. The extension is applicable to registered persons required to deduct tax at source under section 51 whose principal place of business is in Jammu and Kashmir. The third proviso in Notification No. 26/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019Notification No. 59/2019 – Central Tax dated 26.11.2019
The due date for furnishing FORM GSTR-7 for the months July 2019 to October 2019 is extended up to 20.12.2019. The extension is applicable to registered persons required to deduct tax at source under section 51 whose principal place of business is in Jammu and Kashmir. The third proviso in Notification No. 26/2019 – Central Tax is substituted accordingly.Effective Date: 30.11.2019Previous Notification:Notification No. 26/2019 – Central Tax dated 28.06.2019Notification No. 59/2019 – Central Tax dated 26.11.2019
The time limit for furnishing details of outward supplies in FORM GSTR-1 for October 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso to Notification No. 46/2019 – Central Tax is substituted to give effect to this extension.Effective Date: 30.11.2019Previous Notification:Notification No. 46/2019 – Central Tax dated 09.10.2019Notification No. 58/2019 – Central Tax dated 26.11.2019
The time limit for furnishing details of outward supplies in FORM GSTR-1 for October 2019 is extended up to 20.12.2019. The extension applies to registered persons having aggregate turnover exceeding ₹1.5 crore whose principal place of business is in Jammu and Kashmir. The proviso to Notification No. 46/2019 – Central Tax is substituted to give effect to this extension.Effective Date: 30.11.2019Previous Notification:Notification No. 46/2019 – Central Tax dated 09.10.2019Notification No. 58/2019 – Central Tax dated 26.11.2019
This notification mandates that B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore shall contain a Quick Response (QR) Code. Where a dynamic QR code is digitally displayed for payment, the invoice is deemed compliant. The provision enhances invoice-level transparency and digital payment tracking.
This notification mandates that B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore shall contain a Quick Response (QR) Code. Where a dynamic QR code is digitally displayed for payment, the invoice is deemed compliant. The provision enhances invoice-level transparency and digital payment tracking.
This notification appoints 1 April 2020 as the date from which Rule 48(4), inserted vide CGST (Fourth Amendment) Rules, 2019, comes into force. The rule mandates generation of e-invoices for notified classes of registered persons. It operationalises the legal framework for e-invoicing.
This notification appoints 1 April 2020 as the date from which Rule 48(4), inserted vide CGST (Fourth Amendment) Rules, 2019, comes into force. The rule mandates generation of e-invoices for notified classes of registered persons. It operationalises the legal framework for e-invoicing.
This notification notifies registered persons having aggregate turnover exceeding ₹100 crore as a class of persons required to prepare invoices in terms of Rule 48(4). Such taxpayers must generate invoices through the Invoice Registration Portal (IRP) for B2B supplies. The measure marks the formal rollout of the e-invoicing system in GST.
This notification notifies registered persons having aggregate turnover exceeding ₹100 crore as a class of persons required to prepare invoices in terms of Rule 48(4). Such taxpayers must generate invoices through the Invoice Registration Portal (IRP) for B2B supplies. The measure marks the formal rollout of the e-invoicing system in GST.
This notification notifies ten Invoice Registration Portals (IRPs) for generation of e-invoices under Rule 48(4). The portals are managed by GSTN and are authorised for obtaining IRN. The notification operationalises the e-invoicing mechanism from 1 January 2020.
This notification notifies ten Invoice Registration Portals (IRPs) for generation of e-invoices under Rule 48(4). The portals are managed by GSTN and are authorised for obtaining IRN. The notification operationalises the e-invoicing mechanism from 1 January 2020.
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
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
