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    The Central Board of Indirect Taxes and Customs notifies that registered persons whose aggregate turnover exceeds 100 crore rupees in a financial year will be required to prepare invoices in accordance with sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 for supplies made to other registered persons. This notification shall come into force from April 1, 2020.

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    GST notification 70-2019

    Original Title

    70-2019

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    The Central Board of Indirect Taxes and Customs notifies that registered persons whose aggregate turnover exceeds 100 crore rupees in a financial year will be required to prepare invoices in accordance with sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 for supplies made to other registered persons. This notification shall come into force from April 1, 2020.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    6 views1 page

    70 2019

    Uploaded by

    Krishna Goyal
    The Central Board of Indirect Taxes and Customs notifies that registered persons whose aggregate turnover exceeds 100 crore rupees in a financial year will be required to prepare invoices in accordance with sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 for supplies made to other registered persons. This notification shall come into force from April 1, 2020.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
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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. 70/2019 – 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.

    3. 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

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