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 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th December, 2019                                                                                                                      No. 68/2019 – Central Tax G.S.R. 924(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1.            (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette.   2.            In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:- “(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, 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 in such manner and subject to such conditions and restrictions as may be specified in the notification. (5)          Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. (6)          The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).”.     [F. No. 20/13/01/2019-GST] RUCHI BISHT, Under Secy.   Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide notification No. 56/2019 - Central Tax, dated the 14th November, 2019, published vide number G.S.R. 845 (E), dated the 14th November, 2019.   NOTIFICATION New Delhi, the 13th December, 2019 No. 69/2019 – Central Tax   G.S.R. 925(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 Secy.   NOTIFICATION New Delhi, the 13th December, 2019 No. 70/2019 – Central Tax G.S.R. 926(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 Secy.       NOTIFICATION New Delhi, the 13th December, 2019 No. 71/2019 – Central Tax   G.S.R. 927(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 Secy.       NOTIFICATION New Delhi, the 13th December, 2019 No. 72/2019 – Central Tax   G.S.R. 928(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, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have 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 April, 2020.   [F. No. 20/13/01/2019-GST] RUCHI BISHT, Under Secy.