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The Central Board of Indirect Taxes and Customs amends notification No. 13/2020-Central Tax. Registered persons must prepare invoices based on aggregate turnover in any preceding financial year from 2017-18 onwards. The requirement also applies to supplies for exports.
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[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. 70/2020 – Central Tax
New Delhi, the $30^{\text{th}}$ September, 2020
G.S.R……(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 $21^{\text{st}}$ March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated $21^{\text{st}}$ 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, Government of India
Note: The principal notification No. 13/2020 – Central Tax, dated the $21^{\text{st}}$ March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated $21^{\text{st}}$ March, 2020 and was subsequently amended vide notification No. 61/2020-Central Tax, dated the $30^{\text{th}}$ July, 2020, published vide number G.S.R. 481(E), dated the $30^{\text{th}}$ July, 2020.
