Central Tax Notifications

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
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1. 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.

2. This notification shall come into force from the 1st day of April, 2020.