Seeks to carry out changes in the CGST Rules, 2017.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 68/2019 – Central Tax
New Delhi, the 13th December, 2019
G.S.R……(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)
(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
(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]
Under Secretary to the Government of India
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.