Notification No. 60/2020 – Central Tax

Notification No. 60/2020 – Central Tax 

[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 items is mandatory and can be repeated more than once.

0..n: It means that reporting of an 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 the decimal point and ‘n’ places after the decimal point. For example, Number (Max length: 3,3) will have the format 999.999

Read & Download the full Notification:

[F. No. CBEC-20/13/01/2019-GST] 

(Pramod Kumar)

Director, 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. 58/2020 – Central Tax, dated the 01st July 2020, published vide number G.S.R. 426(E), dated the 01st July 2020.