CENTRAL TAX NTF. NO. 70/2019, DT. 13/12/2019
- Document type
- Notification
- Dated
- Category
- YEAR 2019
Seeks to notify the class of registered person required to issue e-invoice.
Seeks to notify the class of registered person required to issue e-invoice.
G.S.R. (E) . - In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, here by notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person.
3. This notification shall come into force from the 1st day of April, 2020.
[F.No.20/13/01/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India