Amendment to Central Goods and Services Tax Rules, 2017
Rule Title and Effective Date:
Central Goods and Services Tax (Eighth Amendment) Rules, 2019 come into force upon publication in the Official Gazette.
New Sub-Rules Inserted:
Rule 48 of the Central Goods and Services Tax Rules, 2017, amended to include sub-rules (4) and (5) governing invoice preparation.
Mandatory Invoice Preparation:
Designates a class of registered persons for whom invoices must be prepared as per FORM GST INV-01, obtaining an Invoice Reference Number (IRN) through the Common Goods and Services Tax Electronic Portal.
Validity of Invoices:
Invoices not prepared according to sub-rule (4) will not be considered valid.
Exemption from Previous Sub-Rules:
Sub-rules (1) and (2) regarding invoice preparation do not apply to invoices prepared under sub-rule (4).
Issuing Authority:
Ruchi Bisht, Under Secretary to the Government of India, issues the amendment.
Reference to Principal Rules:
Refers to the original Central Goods and Services Tax Rules, 2017, published in the Gazette of India on June 19, 2017, with the latest amendment dated November 14, 2019.