Central Tax Notifications 68-72/2019
tThe Central Government just recently made changes to the Rules regulating the manner of issuing the tax invoices by issuing Notifications 68/2019 to 72/2019 on 13th December 2019. Here are the key takeaways to note which could change the manner you issue tax invoices.
Notification 68 notifies of sub-rules (4), (5) & (6) after sub-rule (3) of Rule 48 which specify that a class of registered persons to prepare invoices containing particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number from the Common Goods and Services Tax Electronic Portal.
