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 



Location: Delhi, India

Comments

  1. Lex N TaxSeptember 10, 2026 at 2:24 AM

    Claiming a GST refund requires accurate documentation, proper applications, and compliance with applicable procedures. Businesses can seek professional assistance from Lex N Tax to manage their refund-related requirements efficiently. The team provides guidance for GST Refund in Delhi NCR, helping clients understand the required documentation, filing procedures, and applicable GST provisions. Proper preparation can reduce common errors and help make the refund process smoother. Whether you need assistance with documentation or the overall refund procedure, Lex N Tax can provide suitable professional support. For enquiries, contact +91 9354179311.

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