{"id":253,"date":"2019-12-14T09:43:18","date_gmt":"2019-12-14T09:43:18","guid":{"rendered":"http:\/\/raaas.com\/blog\/?p=253"},"modified":"2024-03-12T12:12:53","modified_gmt":"2024-03-12T06:42:53","slug":"central-tax-notifications-68-722019","status":"publish","type":"post","link":"https:\/\/raaas.com\/blog\/central-tax-notifications-68-722019\/","title":{"rendered":"Central Tax Notifications 68-72\/2019"},"content":{"rendered":"<p>The Central Government just recently made changes to the Rules regulating the manner of issuing the tax invoices by issuing Notifications 68\/2019 to 72\/2019 on 13<sup>th<\/sup> December 2019. Here are the key takeaways to note which could change the manner you issue tax invoices.<\/p>\n<p><strong>Notification 68 <\/strong>notifies of sub-rules (4), (5) &amp; (6) after sub-rule (3) of Rule 48 which specify that a class of registered persons to prepare invoices containing particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number from the Common Goods and Services Tax Electronic Portal.<\/p>\n<p>An Invoice not issued in the prescribed manner by a registered person to whom this sub-rule applies shall not be treated as an invoice. Also, the Provisions of sub-rule (1) &amp; (2) of Rule 48 shall not apply to an invoice prepared in the manner specified in sub-rule (4).<\/p>\n<p>The notification came into force on <strong>13<sup>th<\/sup> December 2019.<\/strong><\/p>\n<p><strong>Notification 69 <\/strong>notifies the following websites of Common Goods and Service Tax Electronic Portal(s) for the purpose of creating invoices in the manner specified in sub-rule (4) of Rule 48, which shall come into force with effect from <strong>1<sup>st<\/sup> Jaunary 2020:<\/strong><\/p>\n<p>(i) www.einvoice1.gst.gov.in<br \/>\n(ii) www.einvoice2.gst.gov.in<br \/>\n(iii) www.einvoice3.gst.gov.in<br \/>\n(iv) www.einvoice4.gst.gov.in<br \/>\n(v) www.einvoice5.gst.gov.in<br \/>\n(vi) www.einvoice6.gst.gov.in<br \/>\n(vii) www.einvoice7.gst.gov.in<br \/>\n(viii) www.einvoice8.gst.gov.in<br \/>\n(ix) www.einvoice9.gst.gov.in<br \/>\n(x) www.einvoice10.gst.gov.in<\/p>\n<p><strong>Notification 70<\/strong> specifies that every registered person whose aggregate turnover in a financial year exceeds <strong>one hundred crores<\/strong> shall prepare invoice in terms of sub-rule (4), which shall come into force from <strong>1<sup>st<\/sup> April 2020.<\/strong><\/p>\n<p><strong>Notification 71<\/strong> specifies that sub-rule (5) of Rule 46 as notified in Notification 31\/2019, which\u00a0 specified that tax invoice to have a Quick Response (QR) Code, dated 28<sup>th<\/sup> June 2019 shall come into force on <strong>1<sup>st<\/sup> April 2020.<br \/>\n<\/strong><\/p>\n<p><strong>Notification 72<\/strong> notifies that an invoice issued registered person having turnover exceeding <strong>Five hundred Crores<\/strong> to an <strong>unregistered person<\/strong> (B2C invoice) shall have a Quick Response (QR) Code.<\/p>\n<p>However, where such registered person makes a Dynamic Quick Response (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 Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.<\/p>\n<p>This notification shall come into force on <strong>1<sup>st<\/sup> April 2020.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Government just recently made changes to the Rules regulating the manner of issuing the tax invoices by issuing Notifications 68\/2019 to 72\/2019 on 13th December 2019. Here are the key takeaways to note which could change the manner you issue tax invoices. Notification 68 notifies of sub-rules (4), (5) &amp; (6) after sub-rule &hellip;<\/p>\n","protected":false},"author":1,"featured_media":254,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[87],"class_list":["post-253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","tag-central-tax-notifications-68-722019"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Central Tax Notifications 68-72\/2019 - Blog | Chartered Accountant in India<\/title>\n<meta name=\"description\" content=\"Central Tax Notifications 68-72\/2019 - Blog | Chartered Accountant in India\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raaas.com\/blog\/central-tax-notifications-68-722019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Central Tax Notifications 68-72\/2019 - 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