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
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]
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:-
|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|