Notification No. 69/2019 – Central Tax Explained

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Notification No. 69/2019 – Central Tax: Seeks to notify the common portal for the purpose of e-invoice.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

G.S.R (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule(4) of rule 48 of the Central Goods and Services Tax Rules, 2017 and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby, notifies the following as the 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:-

www.einvoice1.gst.gov.in;

www.einvoice2.gst.gov.in;

www.einvoice3.gst.gov.in;

www.einvoice4.gst.gov.in;

www.einvoice5.gst.gov.in;

www.einvoice6.gst.gov.in;

www.einvoice7.gst.gov.in;

www.einvoice8.gst.gov.in;

www.einvoice9.gst.gov.in;

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).

2. This notification shall come into force with effect from the 1^stday of January, 2020.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 69/2019 – Central Tax

Q1: What is Notification No. 69/2019 – Central Tax all about?

Answer:
It notifies 10 official e-invoice portals for generating IRN under Rule 48(4).
Businesses issuing B2B invoices must generate e-invoices only through these portals to stay compliant.
👉 Need setup help? ✔️ GST Compliance Support:
https://finodha.in/gst-compliance/

Q2: Who must comply with this notification?

Answer:
Businesses with turnover above notified thresholds (₹500 Cr → ₹100 Cr → ₹10 Cr etc. as per later amendments) must issue e-invoices.
Check eligibility and register:
https://finodha.in/online-gst-registration/

Q3: Which GST Rule is directly linked to this notification?

Answer:
Rule 48(4), CGST Rules, 2017 mandates e-invoice generation through the common portals listed under this notification.

Q4: What happens if the invoice is issued without IRN?

Answer:
The invoice becomes invalid, and ITC may be denied to the recipient.
Penalties may apply under Section 125 of CGST Act.

Q5: Does this apply to B2C Invoices?

Answer:
No ❌
E-invoicing currently applies only to B2B, exports, and RCM transactions.

Q6: Are debit/credit notes covered under this notification?

Answer:
Yes ✔️
Debit & credit notes also require IRN if the supplier falls under e-invoice mandate.

Q7: What is the benefit of notifying multiple portals?

Answer:
Avoids load on single portal
Ensures faster IRN acceptance
Prevents downtime issues

Q8: Who manages these portals?

Answer:
GSTN — a Section 8 (not-for-profit) Company under Companies Act, 2013.

Q9: Is QR Code compulsory due to this notification?

Answer:
QR Code with IRN is generated by the portal automatically — compulsory for e-invoicing.

Q10: Can I modify e-invoice after IRN generation?

Answer:
No ❌
You must cancel within 24 hours and regenerate a new one.

Q11: Which taxpayers are exempt?

Answer:
→ Banks, NBFCs
→ SEZ units
→ GTA
→ Passenger transport providers
→ Multiplex cinema tickets

Q12: How does Finodha help with e-invoice adoption?

Answer:
✔ Automated IRN generation
✔ GST consultation
✔ Mature accounting integration
👉 Book expert assistance:
https://finodha.in/gst-return-filing/

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