Date: |
13-12-2019
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Notification No: |
Notification No. 70/2019 – Central Tax
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Issuing Authority: |
GST
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Type: |
Central Tax Notifications
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File No: |
F. No. 20/13/01/2019-GST |
Subject: |
Seeks to notify the class of registered person required to issue e-invoice.
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Government of India Ministry of Finance Department of Revenue Central
Board of Indirect Taxes and Customs
Notification No. 70/2019 –
Central Tax
New Delhi, the 13th December, 2019
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, 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.
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
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