On 13th December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has notified notifications no. 68/2019, 69/2019, 70/2019 and 71/2019 regarding the applicability of the E-Invoicing. By inserting the sub rule (4) to the rule 48, the facility of E- invoicing will become applicable for the registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees in a financial year with effect from 01st April 2020.
The government has also notified the websites from which the E-invoices can be generated. The websites are as follows:-
- www.einvoice1.gst.gov.in
- www.einvoice2.gst.gov.in
- www.einvoice3.gst.gov.in
- www.einvoice4.gst.gov.in
- www.einvoice5.gst.gov.in
- www.einvoice6.gst.gov.in
- www.einvoice7.gst.gov.in
- www.einvoice8.gst.gov.in
- www.einvoice9.gst.gov.in
- www.einvoice10.gst.gov.in
The notifications published on 13th December 2019 are as follows:-
Notification no. 68/2019-Central tax
Notification no. 69/2019-Central tax
Notification no. 70/2019-Central tax
Notification 71/2019-Central tax