MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 30th July, 2020
No. 60/2020–Central Tax
G.S.R. 480(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, on the recommendations of the Council, 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 (Ninth Amendment) Rules, 2020.
(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, for FORM GST INV-01, the following form shall be substituted, namely:-
―FORM GST INV – 1
(See Rule 48)
Format/Schema for e-Invoice
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