Notification No. 71/2019 – Central Tax Explained

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Notification No. 71/2019 – Central Tax: Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.

[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 rule 5 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the 28^th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28^th June,2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 71/2019 – Central Tax

Q1: What is Notification No. 71/2019 – Central Tax about?

Answer:
It notifies the enforcement of provisions under Rule 46 of CGST Rules 👇
➡ Mandatory details on every tax invoice
➡ More structured invoice for audit & ITC claims
Effective date: 01 April 2020 71
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Q2: What key details must a GST tax invoice include after this notification?

Answer:
Under Rule 46, these must be mentioned:
✔ Supplier Name, Address & GSTIN
✔ Unique Invoice Number
✔ Invoice Date
✔ Recipient Name, Address & GSTIN (if registered)
✔ HSN/SAC Code
✔ Taxable Value, GST Rate & Amount
✔ Place of Supply
✔ Signature/Authentication
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Q3: Who must comply with Notification No. 71/2019?

Answer:
All GST-registered suppliers, including:
• Manufacturers • Traders • Service providers • Ecommerce sellers
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Q4: Why was Rule 46 enforced from 01.04.2020?

Answer:
To support:
✨ Transparent invoicing
✨ Accurate ITC reconciliation
✨ Prevention of fake claims
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Q5: What if my invoice misses mandatory details?

Answer:
It may cause:
🚫 ITC denial for buyer
⚠️ Penalties during audit
📌 Risk of invoice classification as invalid

Q6: Does Notification No. 71/2019 require QR Codes on invoices?

Answer:
QR Code requirement came separately under Notification 72/2019 – CT.
But both work together for invoice digitization.

Q7: Does this affect B2B and B2C both?

Answer:
Yes. Rule 46 applies to both.
Only difference: B2C may not need GSTIN of recipient.

Q8: Is HSN Code mandatory in all cases?

Answer:
Yes, but the number of digits varies based on turnover (latest rules apply).
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