[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 68/2019 – Central Tax
New Delhi, the 13th December, 2019
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]
(Ruchi Bisht)
Under Secretary to the Government of India
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.
LIKE OUR FACEBOOK PAGE FOR GET
GST NEWS:- https://www.facebook.com/latestgstnews/
Your post is very helpful for us.
ReplyDeleteThanks for sharing.
Digital signature Certificate in Delhi
Great blog!! I am also using drop my link, it is very helpful in making backlinks, Thanks.
ReplyDeleteDigital Signature Provider in Delhi
Thanks for sharing this useful piece of information about goods and service tax. The blog was very good and i am looking another one from you. We are one of the best Digital Signature Certificate provider in Delhi and all over India.
ReplyDeleteReally a nice Blog! It’s really a very important topic, exactly what i was searching.
ReplyDeleteDigital signature certificate in Delhi.
It 's really very nice and Useful post.
ReplyDeleteDigital Signature in Delhi
It was very useful to me. Eagerly waiting for your future postings.
ReplyDeleteDigital Signature for Income-Tax
Thank you very much for your valuable information.
ReplyDeleteClass 2 Digital Signature in Delhi
ReplyDeleteValuable and helpful blog who wants to explore about the detective agency in depth.
matrimonial investigation in Delhi
Many thanks for making the sincere effort to explain this.
ReplyDeleteDigital Signature for GST filing
Superb and really very good informative blog.
ReplyDeleteDigital Signature Provider in Gurgaon
. I will eagerly look forward to your upcoming updates. Thanks for sharing it here.
ReplyDeleteDetective Agency in Delhi
Pretty cool post.It 's really very nice and Useful post.
ReplyDeletePost Matrimonial Investigation
I get incredible information in your blog.
ReplyDeleteDivorce Case Investigation
OMG! I have to say, your blog needs to be one of the best written blogs that I have learn in a protracted time.
ReplyDeletePre Matrimonial Investigation
You just do a nice job. Keep it up
ReplyDeleteDigital signature Certificate services in Delhi
ReplyDeleteHappy to see your blog as it contains rich content
Digital signature certificate in Delhi
ReplyDeleteI appreciate your Great post and Thanks for sharing this awesome information..
Digital signature certificate
ReplyDeleteThanks for sharing such a awesome article.
Digital Signature Certificate in gurgaon
Keep sharing such an informative blogs with us..
ReplyDeleteDigital signature provider in Delhi
ReplyDeleteThanks for sharing the blog and this great information which is definitely going to help us.
Digital signature certificate
Like!! Really appreciate you sharing this blog post.Really thank you! Keep writing.
ReplyDeleteIf you more read carefully gst status
Like!! Really appreciate you sharing this blog post.Really thank you! Keep writing.
ReplyDeleteIf you more read carefully
Like!! Really appreciate you sharing this blog post.Really thank you! Keep writing.
ReplyDeleteIf you more read carefully gst status
Thanks for sharing the blog and this great information which is definitely going to help us.
ReplyDeleteDigital signature provider in Delhi
I like your post very much. It is very much useful for my research. I hope you to share more info about this. Keep posting.
ReplyDeleteDigital signature certificate in Delhi
You just do a nice job. Keep it up
ReplyDeleteDigital signature provider in Gurgaon
wow, thanks for sharing such great information. It is more helpful for us.
ReplyDeletedigital signature certificate
Thanks for the great information.
ReplyDeleteYes, you should buy digital signature to file GST at the GST official portal.
Digital Signature for GST filing.
Now, Get class 3 digital signature certificate (DSC) to sign invoices and for GST Filing.
Thank you for all the knowledge that you share, great article. I was extremely interested in the post, and it's impressive.
ReplyDeleteHere is useful Url.
Deletecolour printers this is nice