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

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