Notification 70/2019 - Central Tax
Date: December 13, 2019
Effective From: April 1, 2020
Subject
Notifies the class of registered persons required to issue e-invoice.
Content
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 ru…