Page 80 - GSTL_2nd April 2020_Vol 35_Part 1

S6 GST LAW TIMES [ Vol. 35
FORM GST CMP-08 have furnished a return in FORM GSTR-3B under
the Central Goods and Services Tax Rules, 2017 (hereinafter referred to
as the said rules) for the tax periods in the financial year 2019-20, such
taxpayers shall not be required to furnish the statement in outward sup-
ply of goods or services or both in FORM GSTR-1 of the said rules or
the statement containing the details of payment of self-assessed tax in
FORM GST CMP-08 for all the tax periods in the financial year
2019-20.”
[Notification No. 12/2020-C.T., dated 21-3-2020]

E-invoice — Registered person except referred in sub-rules (2),
(3), (4) and (4A) of Rule 54, whose aggregate turnover in a
financial year exceeds ` 1 crore to prepare invoice and other
prescribed documents under CGST Rule 48(4), w.e.f.
1-10-2020 — Notification No. 70/2019-C.T. superseded
[Substitute at page 9.116 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Cen-
tral Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the
Government on the recommendations of the Council, and in supersession of the
notification of the Government of India in the Ministry of Finance, Department of
Revenue No. 70/2019-Central Tax, dated the 13th December, 2019, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 926(E), dated the 13th December, 2019, except as respects things done or
omitted to be done before such supersession, hereby notifies registered person,
other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said
rules, whose aggregate turnover in a financial year exceeds one hundred crore
rupees, as a class of registered person who shall prepare invoice and other pre-
scribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect
of supply of goods or services or both to a registered person.
2. This notification shall come into force from the 1st October, 2020.
[Notification No. 13/2020-C.T., dated 21-3-2020]

Invoice to be issued by specified registered person, whose
aggregate turnover in a financial year exceed ` five hundred
crore, to an unregistered person (B2C invoice), to have Dy-
namic Quick Response (QR) code, w.e.f. 1-10-2020 — Notifi-
cation No. 72/2019-C.T. superseded
[Substitute at page 9.117 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by the sixth proviso to rule 46 of the
Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules), the Government, on the recommendations of the Council, and in super-
session of the notification of the Government of India in the Ministry of Finance,
Department of Revenue No. 72/2019-Central Tax, dated the 13th December,
2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 928(E), dated the 13th December, 2019, except as
respects things done or omitted to be done before such supersession, hereby noti-
fies that an invoice issued by a registered person, whose aggregate turnover in a
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