Page 51 - GSTL_6th August 2020_Vol 39_Part 1

Central Tax Notifications

Central Goods and Services Tax Rules, 2017 — Ninth Amend-
ment of 2020
[Amend at page 5.206 of 12th Edition of GST Law Manual, Vol. 1, 2020-21]
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 recom-
mendations 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 re-
peated.
1..n : It means that reporting of item is mandatory and can be re-
peated 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’ plac-
es before decimal point and ‘n’ places after decimal point. For example,
Number (Max length : 3,3) will have the format 999.999

GST LAW TIMES  6th August 2020  51