CGST Notification 70/2019
| Title | Seeks to notify the class of registered person required to issue e-invoice. |
| Number | 70/2019 |
| Date | 13-12-2019 |
| Download | |
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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.