As per Rule 48(4) of the CGST Rules, 2017 read with Notification No. 68/2019 – Central Tax Dated 13-12-2019, 13/2020-Central Tax dated 21-3-2020 & 61/2020 – Central Tax dated 30-7-2020 Notified registered persons, in case of B2B & Export supplies, have to prepare invoice by uploading specified particulars in FORM GST INV-01 on Invoice Registration Portal (IRP) and upon obtaining Invoice Reference Number (IRN).
On upload of e-invoice particulars on the Invoice Registration Portal (IRP), the portal would return a QR Code also which will contain key details of the invoice like the IRN, sellers’ and buyers’ GSTIN, taxable value and tax amount, IRN, digital signature and dominant HSN of the invoice etc.
Also read: GST e-invoicing: Differences between B2B-invoice QR Code and B2C Dynamic QR Code
CGST Rules amended on issues related to GST e-invoicing:
The Board has notified the Central Goods and Services Tax (Eleventh Amendment) Rules, 2020, vide Notification No.72/2020 – Central Tax dated 30-9-2020 read with Corrigendum, which seeks to amend the CGST Rules, 2017 in regard to issues connected to GST e-invoicing.
The amendment made in CGST Rules, 2017 is tabulated below for ready reference of our readers:
| Sl. No | Amendment made | Analysis |
| 1. | In rule 46, after clause (q), the following clause shall be inserted, namely:- “(r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48.”. | Rule 46 of CGST Rules, 2017 prescribes the particulars to be given in the tax invoices issued by a registered person. As under GST e-invoicing , the QR code having embedded IRN is essential, the Rule has been amended to insert a clause mandating such a requirement. Thus now QR code, having the Invoice Reference Number (IRN) tis now part of invoice copy issued to buyer by supplier covered under GST e-invoicing. |
| 2. | In rule 48, in sub-rule (4), the following proviso shall be inserted, namely:- “Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.”. | Proviso to Rule 48(4) of the CGST Rule, 2017 has been inserted, empowering the Commissioner on the recommendations of GST Council to exempt a person or class of persons from GST e-invoicing for a specified period , by issue of Notification. |
| 3. | In rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- “(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.”. | Existing sub-rule (2) read as under: A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. Changes made: The existing sub-rule didn’t captured the requirement of QR Code having a embedded IRN in it nor it made specific reference to Rule 48(4). Further where e-invoicing is applicable, physical copy of invoice need not be carried (during movement of goods) and it is sufficient if the QR code having IRN is produced electronically, for verification by proper officer. |
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
