EIGHTH AMENDMENT IN GST RULE 2017 “E INVOICE” APPLICABLE FROM APRIL 2020
1.In the Central Goods & Services Tax Rule 2017, Rule 48 sub rule (4) shall be inserted – Government on the recommendation of council , hereby notifies registered person whose “ “Aggregate Turnover “ in a Financial Year exceed 100 crore rupees. Is mandatory to generate E-Invoice through the Portal.for (B to B) invoice. 2.Quick Response code is mandatory for (B to C) invoice if “ Aggregate Turnover “ in a Financial Year exceed 500 crore rupees. 3.Generation of e- invoice will be responsibility of the taxpayer and obtaining (IRN ) Invoice Reference Number by uploading FORM GST INV-01. Author CA Pooja Shukla FCA RYPS & ASSOCIATES LLP Website: www.ryps.in Contact No: 9810505547