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.