Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.Effective Date: 1 April 2020
This notification amends Notification No. 46/2019–CT to extend the due date for furnishing FORM GSTR-1 for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. The relief is granted to ease compliance during the reorganisation period.Amendment:This notification amends notification No. 46/2019
This notification amends Notification No. 46/2019–CT to extend the due date for furnishing FORM GSTR-1 for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having turnover exceeding ₹1.5 crore. The relief is granted to ease compliance during the reorganisation period.Amendment:This notification amends notification No. 46/2019
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 by TDS deductors in Jammu & Kashmir for the period July to October 2019 up to 20 December 2019. The extension is granted under section 39(6) read with section 168.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 26/2019–CT to extend the due date for furnishing FORM GSTR-7 by TDS deductors in Jammu & Kashmir for the period July to October 2019 up to 20 December 2019. The extension is granted under section 39(6) read with section 168.Amendment:This notification amends notification No. 26/2019
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. The extension is issued under section 168 read with Rule 61(5).Amendment:This notification amends notification No. 29/2019
This notification amends Notification No. 29/2019–CT to extend the due date for furnishing FORM GSTR-3B for July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. The extension is issued under section 168 read with Rule 61(5).Amendment:This notification amends notification No. 29/2019
This notification further amends Notification No. 44/2019–CT to extend the due date for filing FORM GSTR-3B for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. It supersedes earlier extensions to ensure uniformity of compliance dates.Amendment:This notification amends notification No. 44/2019
This notification further amends Notification No. 44/2019–CT to extend the due date for filing FORM GSTR-3B for October 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir. It supersedes earlier extensions to ensure uniformity of compliance dates.Amendment:This notification amends notification No. 44/2019
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
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 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 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 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.
