| Title | Seeks to notify the class of registered person required to issue e-invoice. |
| Number | 70/2019 |
| Date | 13-12-2019 |
| Download | |
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, hereby 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.
This notification shall come into force from the 1st day of April, 2020.