|Title||Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020|
1) In exercise of the powers conferred by sub-rule (4) of rule
48 of the Central Goods and Services Tax Rules,
2017 (hereinafter referred as said rules), the Government on the
recommendations of the Council, and in supersession of the notification of the
Government of India in the Ministry of Finance, Department of Revenue No.
70/2019 – Central Tax, dated the 13th December, 2019, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R. 926 (E), dated the 13th December, 2019, except as respects
things done or omitted to be done before such supersession, hereby notifies
registered person, other than 6“a government department, a local authority” 1 “a Special Economic Zone unit and” those
referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of
the said rules, whose aggregate turnover in a financial year exceeds
hundred crore rupees 2 “five hundred crore rupees” 3 “one hundred crore rupees”, 4 “fifty crore rupees” as a class of registered person who shall prepare invoice
and other prescribed documents, 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 5 “or for exports”.
2) This notification shall come into force from the 1 st October, 2020.