On 13th December 2019, CBIC has issued notification for the implementation of E-invoice under GST as follow:-
1. Notification No. 68/2019 – Central Tax Dated 13.12.2019
2. Notification No. 69/2019 – Central Tax Dated 13.12.2019
3. Notification No. 70/2019 – Central Tax Dated 13.12.2019
Notification No. 68/2019 – Central Tax Dated 13.12.2019
Under this notification, Three New Sub-rule 48(4), 48(5), and 48(6) has been inserted for the purpose of E-invoice.
Sub-Rule 48(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.
Sub-Rule 48(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.
Sub-Rule 48(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 13.12.2019
Under this notification, Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of sub-rule(4) of rule 48 of the aforesaid 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
Explanation.-For the purposes of this notification, the above mentioned websites mean the websites managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
Notification No. 70/2019 – Central Tax Dated 13.12.2019
Applicability (Such Class of Person)
The Government, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of rule 48(4) of the said rules in respect of supply of goods or services or both to a registered person.
This notification shall come into force from the 1st day of April, 2020 i.e E-invoicing comes into existence from 1 April 2020.