The Central Board of Indirect taxes in its Notification dated 13th December 2019 has published the Central Goods and Services Tax (Eighth Amendment) Rules, 2019 to further amend the Central Goods and Services Tax Rules, 2017.
The Amendment is brought under Rule 48 which specifies the manner of issuing invoice, by adding 3 new sub-rules.
The new rules states that tax invoice shall be prepared by registered persons as notified by government by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal.
However the invoice prepared in the above specified manner shall not be applicable for supply of goods and supply of service.
Click here to read the Notification.
