Seeks to notify the class of registered person required to issue e-invoice.
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. 926(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.
2. 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
Notifications issued for implementation of provisions related to e-invoice and QR Code for a class of taxpayers:-
| Title | Notification No. | Date |
|---|---|---|
| CBIC notifies class of registered person required to issue GST invoice having QR Code | Notification No. 72/2019–Central Tax | 13/12/2019 |
| CBIC notifies rule 46 of CGST Rules, 2017 (Tax Invoice) wef 01.04.2020 | Notification No. 71/2019–Central Tax | 13/12/2019 |
| CBIC notifies Class of registered person required to issue e-invoice under GST | Notification No. 70/2019–Central Tax | 13/12/2019 |
| CBIC notifies common portal for e-invoice under GST | Notification No. 69/2019–Central Tax | 13/12/2019 |
| CBIC amends Manner of Issuing Tax Invoice under GST | Notification No. 68/2019–Central Tax | 13/12/2019 |
