CBIC notifies registered person, other than a Special Economic Zone unit and those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds Five hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, 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 or for exports.
MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 30th September, 2020
G.S.R. 596(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 — Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:‑
In the said notification, in the first paragraph, ‑
(i) for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted;
(ii) after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted.
[F. No. CBEC-20/06/09/2019-GST]
PRAMOD KUMAR, Director
Note: The principal notification No. 13/2020 — Central Tax, dated the 21st March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March, 2020 and was subsequently amended vide notification No. 61/2020-Central Tax, dated the 30th July, 2020, published vide number G.S.R. 481(E), dated the 30th July, 2020.