E-INVOICE FOR TAXPAYERS WHOSE AGGREGATE TURNOVER
EXCEEDS Rs.100 CRORES AND Rs.500 CRORES WITH DYNAMIC RESPONSE CODE
The Goods and
Services Tax Act, 2017 came into force with effect 1.7.2017 in India.
The Central
Government has introduced e-invoice portals into to reduce the last minute
traffic in common GST Portal as shown below:
(ii) www.einvoice2.gst.gov.in;
(iii) www.einvoice3.gst.gov.in;
(iv) www.einvoice4.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;
The Central Government has
notified that 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 sub-rule (4) of
rule 48 of the said rules in respect of supply of goods or services or both to a registered person.
The Central
Government has stated that the above procedure comes into force with effect
from the 1st day of April, 2020,
The Central
Government has now notified that the registered person, other than
those referred to in
sub-rules (2), (3), (4) and (4A)
of rule 54 of the said rules,
whose aggregate turnover in a financial year exceeds one hundred crore rupees,
as a class of registered person who shall prepare invoice and
other prescribed documents, in terms of
sub-rule (4) of rule 48 of the said rules in
respect of supply of goods or services or both to a registered person.
The Central Government has now
notified that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and
(4A) of rule 54 of said rules,
and registered person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C
invoice), shall have Dynamic Quick
Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response (QR)
code available to
the
recipient through a
digital display, such B2C invoice issued
by such registered person containing cross-reference of the payment using
a Dynamic Quick Response (QR) code, shall be
deemed to be having Quick Response (QR)
code.
The
Central Government has notified the date of coming into force of above rules as
1.4.2020.
Now the
Central Government has notified that the date of coming into force of above
rules and procedures as 1.10.2020 instead of 1.4.2020.
The
relevant Notifications issued by the Central Government are given below for
ready reference:
[To be published
in
the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section(i)]
Government of India
Ministry
of
Finance Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 69/2019 – Central Tax
New Delhi, the 13th December, 2019
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:-
(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).
2. This notification shall come
into
force with effect from the 1stday of January,
2020.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht)
Under Secretary to
the
Government of India
[To be published in the
Gazette
of India, Extraordinary, Part
II, Section 3, Sub-
section(i)]
Government
of India
Ministry of Finance
Department
of Revenue
Central Board of Indirect Taxes
and
Customs
Notification No.
70/2019 – Central Tax
New Delhi, the 13th December, 2019
G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central
Goods and Services Tax
Rules,
2017, 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 sub-rule (4) of
rule 48 of the said rules in respect of supply of goods or services or both to a registered person.
3.
This notification shall come
into force from the 1st
day of April, 2020.
[F. No. 20/13/01/2019-GST] (Ruchi
Bisht)
Under Secretary to
the Government of India
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
Government of India Ministry of Finance
Department of Revenue
Central Board
of
Indirect Taxes and Customs
Notification No.
71/2019 – Central Tax
New Delhi, the 13th December, 2019
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 28th 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 28th 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.
[F.
No. 20/13/01/2019-GST]
(Ruchi Bisht)
Under Secretary to
the
Government of India
[To be published
in the
Gazette of India, Extraordinary, Part
II,
Section 3, Sub-
section(i)]
Government of India Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 13/2020–
Central Tax
New Delhi, the 21st March,
2020
G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) of rule 48 of the
Central
Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the
recommendations of the Council,
and
in supersession of the
notification
of
the Government of India in the Ministry of
Finance, Department of Revenue No. 70/2019 – Central
Tax, dated the
13th December,
2019,
published in the
Gazette
of
India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 926 (E), dated the
13th December, 2019, except as respects things done or
omitted to be done before such supersession, hereby notifies registered person, other than
those referred to in
sub-rules (2), (3), (4) and (4A)
of rule 54 of the said rules,
whose aggregate turnover in a financial year exceeds one hundred crore rupees,
as a class of registered person who shall prepare invoice and
other prescribed documents, in terms of
sub-rule (4) of rule 48 of the said rules in
respect of supply of goods or services or both to a registered person.
2.
This notification shall come into force
from the 1st October, 2020.
[F. No.20/06/03/2020-GST]
(Pramod Kumar)
Director, Government of
India
[To be published in
the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]
Government of India Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 14/2020–
Central Tax
New Delhi, the 21st March,
2020
G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of the
Central Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules), the
Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the
Ministry of Finance, Department of Revenue No. 72/2019 –
Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R 928(E), dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies
that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and
(4A) of rule 54 of said rules,
and registered person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C
invoice), shall have Dynamic Quick
Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response
(QR) code available to the recipient through a
digital display, such B2C invoice issued
by such registered person containing cross-reference of the payment using
a Dynamic Quick Response (QR) code, shall be
deemed to be having Quick Response (QR)
code.
2. This notification shall come into force from
the 1st day of
October, 2020.
[F. No.20/06/03/2020-GST]
(Pramod Kumar) Director, Government of
India