Notification No. 70/2019 – Central Tax: Seeks to notify the class of registered person required to issue e-invoice.

Important Keyword: F. No. 20/13/01/2019, Notification No. 70/2019 – Central Tax, Rule 48(4) CGST Rules 2017.

[F. No. 20/13/01/2019]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 13^th December, 2019

Notification No. 70/2019 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i)]

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.

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

Web Stories: Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

Download Pdf: https://taxinformation.cbic.gov.in/