Seeks to make Ninth amendment (2020) to CGST Rules

Seeks to make Ninth amendment (2020) to CGST Rules

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 60/2020 – Central Tax

New Delhi, the 30th July, 2020

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, 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

Note 1: Cardinality means whether reporting of the item(s) is mandatory or optional as explained
below:
0..1: It means that reporting of item is optional and when reported, the same cannot be repeated.
1..1: It means that reporting of item is mandatory but cannot be repeated.
1..n: It means that reporting of item is mandatory and can be repeated more than once.
0..n: It means that reporting of item is optional but can be repeated more than once if reported. For
example, previous invoice reference is optional but if required one can mention many previous invoice
references.
Note 2: Field specification Number (Max length: m, n) indicates ‘m’ places before decimal point and
‘n’ places after decimal point. For example, Number (Max length: 3,3) will have the format 999.999


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