Class of Registered Persons Required to Issue E-Invoice · 70/2019 – Central Tax
CBIC / GST notification 70/2019 – Central Tax · 13 Dec 2019
Official title
70/2019-Central Tax : Seeks to notify the class of registered person required to issue e-invoice.
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Board of Indirect Taxes and Customs notifies registered persons with an aggregate turnover exceeding one hundred crore rupees in a financial year as a class of persons who must prepare invoices under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017. This requirement applies to the supply of goods or services or both to a registered person. The notification comes into force from the 1st day of April, 2020.
What you must do
- Prepare invoices in terms of sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 in respect of supply of goods or services or both to a registered person.
Key dates
- Effective from
- 01 Apr 2020
- Date of coming into force
Document text
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]
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. .....(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.
- 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
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 13 Dec 2019
- Document number
- 70/2019 – Central Tax
- Issuing division
- Central Board of Indirect Taxes and Customs
- Effective date
- 01 Apr 2020
- Coverage area
- indirect-tax