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Notification of GST E-Invoice Portals under Rule 48(4) – Effective 1st January 2020

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Notification No.: 69/2019 – Central Tax
Date of Notification: 13th December 2019
Relevant Sections and Rules:

  • Central GST Act, 2017:
    • Section 146 – Common Goods and Services Tax Electronic Portal
  • CGST Rules, 2017:
    • Rule 48(4) – E-invoicing mechanism
  • Integrated GST Act, 2017:
    • Section 20 – Application of CGST provisions
  • Related to: Implementation of e-invoicing infrastructure

Summary of Notification

Notification of E-Invoice Portals under Rule 48(4):
The Central Government, in exercise of powers under Section 146 of the CGST Act read with Rule 48(4) and Section 20 of the IGST Act, notified ten specific websites as the Common GST Electronic Portals for generation of Invoice Reference Numbers (IRN) under the e-invoicing system.

✅ The following websites are authorized for e-invoicing purposes:

📌 All these portals are managed by the Goods and Services Tax Network (GSTN), a not-for-profit company incorporated under Section 8 of the Companies Act, 2013.

Effective Date: 1st January 2020

This notification supports the operational framework for e-invoicing under GST, enabling taxpayers to access multiple IRP (Invoice Registration Portals) for faster and decentralized compliance.

Source: Notification No.: 69/2019 – Central Tax

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