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Notification No. 72/2020 Central Tax

30 Sep, 2020

Central Goods and Services Tax (Eleventh Amendment) Rules, 2020

Seeks to notify Central Goods and Services Tax (Eleventh Amendment) Rules, 2020.

1. Clause (q) in Rule 46 inserted w.e.f. 30.09.2020 to include QR code in the list of mandatory parameters in a Tax Invoice as per Rule 46, in the aplicable cases.

2. Proviso inserted in Rule 48(4) w.e.f. 30.09.2020 to empower Commissioner to exempt a person or class of persons from issuance of invoice under Rule 48(4) for a specified period.

3. Sub-Rule 2 of Rule 138A substituted w.e.f. 30.09.2020 to notify that QR code having an embedded IRN, may be produced electronically for verification by the officer in lieu of the physical copy of tax invoice. 


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Author:

TaxReply


Oct 1, 2020

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Helping to keep ourselves updated
By: Padmanabhan Mudaliar
Oct 1, 2020


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