Recent Amendments Affecting The Provisions Of The Electronic Invoice Under Goods And Service Tax (GST) Law Vide notification no. 74/2018 – Central Tax dated 31 December, 2018, the Central Board of Indirect Taxes and Customs introduced the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2018. The said amendments have been made effective from the date of their publication in the official gazette.

With the introduction of the 14 Amendment to the Central Goods and Service Tax Rules , there were various amendments being undertaken with regard to the electronic invoice. The amendments were done by way of adding up of the proviso to various relevant rules and the same is explained below in a tabular format –

It is important to note here that all the above amendments require that the issuance of tax invoice (rule 46), bill of supply (rule 49), consolidated tax invoice or ticket (rule 54) needs to be in accordance with the provisions of the Information Technology Act, 2000.