Page 55 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] DEPARTMENTAL CLARIFICATIONS C5
of its receipt by appellant/their authorized representative. The date
of receipt of the email by the appellate/adjudicating authority will
not be counted for this purpose.
(x) The record of personal hearing submitted in this manner shall be
deemed to be a document for the purpose of the relevant statute read
with Section 4 of the Information Technology Act, 2000.
(xi) If the assessee or their authorized representative prefers to submit
any document including additional submissions during the virtual
hearing, he may do so by self-attesting such document and a scanned
copy of the same may be emailed to the adjudicating/appellate
authority immediately after virtual hearing and in no case after 3
days of virtual hearing. The date of the hearing will be excluded for
this purpose.
(xii) Any official representing the Department’s side can also participate in
the virtual hearing through video conferencing. The
Commissionerate concerned shall inform the details in advance
regarding such participation, on receipt of intimation as mentioned at
point (ii) above.
5. While the conduct of personal hearing through video conferencing is
being made mandatory, there may yet be rare and accentuating circumstances on
the part of the assessee or his authorized representative on account of which this
cannot be done. Each such request shall be approved by the adjudicating/
appellate authority and the reasons for the same recorded in writing.
6. The Instruction dated 27-4-2020 is hereby superseded by this
Instruction.
7. Suitable Trade Notice/Standing Order may be issued for guidance of
the trade and industry. Difficulties, if any, faced in implementation of this
instruction may be brought to the notice of the Board immediately.
[C.B.I. & C. Instruction F. No. 390/Misc./3/2019-JC, dated 21-8-2020]

E-invoice system
(https://einvoice1.gst.gov.in)
Welcome to the taxpayers of GST to the e-invoice system. As per the GST
Council direction, National Informatics Centre (NIC) has built the e-invoice
system as per the latest e-invoice (IRN) schema published on the GSTN portal.
As per the notification of GST (Notfn. No. 61, dated 30th July, 2020), this system
has been enabled for the taxpayers with PAN based turnover more than Rs. 500
Crores, during financial year 2019-20.
The notified taxpayers have to generate the IRN for the supplies/sales.
That is, the IRN has to be generated for the documents of Invoices, Debit Notes
and Credit Notes for the local, inter-state and export transactions. The taxpayer
has to upload the complete invoice details, prepared manually or through
internal ERP/accounting system, as per the format, and after due validations of
the data, the system returns the IRN with the signed invoice and QR code back to
the taxpayer. The IRN, ACK No., Date and QR code has to be printed by the

GST LAW TIMES  3rd September 2020  71