Notification No. 70/2019 - (CGST Notification)

Notification No. 70/2019 - (CGST Notification)

Goods & Services Tax

Seeks to notify the class of registered person required to issue e-invoice.

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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