CBIC notifies provisions to introduce GST e-invoicing (B2B) and QR Codes (B2C)

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The CBIC has issued various Notifications dated December 13, 2019 to make changes in the procedure of issuing invoices by specified class of registered person w.e.f. April 1, 2020.

  • B2B e-invoicing

For B2B e-invoicing, following notifications have been issued:

  • Notification No. 68/2019- Central Tax dated December 13, 2019
  • Notification No. 69/2019- Central Tax dated December 13, 2019
  • Notification No. 70/2019- Central Tax dated December 13, 2019

Notification No. 68/2019- Central Tax dated December 13, 2019: Insertion of Rule 48(4)

A new sub-rule (4) is inserted to Rule 48 of the CGST Rules, 2017 (“CGST Rules”), to provide enabling powers to the Government to notify such class of registered persons who are required to generate and issue e-invoice, in the following manner:

 “(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).”

Notification No. 69/2019- Central Tax dated December 13, 2019: Notifies common portal for e-invoicing

Notifies following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of above Rule 48 (4) of the CGST Rules, namely:-

(i) www.einvoice1.gst.gov.in;

(ii) www.einvoice2.gst.gov.in;

(iii)www.einvoice3.gst.gov.in;

(iv) www.einvoice4.gst.gov.in;

(v) www.einvoice5.gst.gov.in;

(vi) www.einvoice6.gst.gov.in;

(vii) www.einvoice7.gst.gov.in;

(viii) www.einvoice8.gst.gov.in;

(ix) www.einvoice9.gst.gov.in;

(x) www.einvoice10.gst.gov.in.

The above portals shall be made operational w.e.f. January 1, 2020.

Notification No. 70/2019- Central Tax dated December 13, 2019: Mandatory e-invoicing for specified B2B invoices

Notifies that e-invoicing shall be mandatory in the case of B2B supplies made by registered persons whose aggregate turnover in a financial year exceeds Rs. 100 crore w.e.f. April 1, 2020.

  • B2C QR Codes:

The CBIC vide Notification No. 31/2019 – Central Tax dated June 28, 2019 had inserted Sixth proviso to Rule 46 of the CGST Rules, stating that government may specify that the tax invoice shall have Quick Response Code (“QR Code”). Pursuant to this, now following notifications have been issued for QR Code:

  • Notification No. 71/2019- Central Tax dated December 13, 2019
  • Notification No. 72/2019- Central Tax dated December 13, 2019

Notification No. 71/2019- Central Tax dated December 13, 2019: Effective date for QR code

Appoints April 1, 2020 as the date from which above Notification No. 31/2019 – Central Tax dated June 28, 2019 shall be effective.

Notification No. 72/2019- Central Tax dated December 13, 2019: Mandatory QR code for specified B2C invoices

Notifies that QR Code shall be mandatory in the case where invoice is issued by a registered person, whose aggregate turnover in a financial year exceeds Rs. 500 crore, to an unregistered person (“B2C invoice”), w.e.f. April 1, 2020.

However, where such registered person makes a Dynamic QR Code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic QR Code, shall be deemed to be having QR Code.

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