No. 108/GST-2 Notification under rule 48 of HGST Rules to notify the class of registered person required to issue e-invoice under the HGST Act, 2017

Haryana Government Gazette EXTRAORDINARY Published by Authority © Govt. of Haryana No. 216–2019/Ext.] CHANDIGARH, TUESDAY, DECEMBER 31, 2019 (PAUSA 10, 1941 SAKA) fnukad 31 fnlacj] 2019 HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31st December, 2019 No.108/GST-2.— In exercise of the powers conferred by sub-rule (4) of rule 48 of the Haryana Goods and Services Tax Rules, 2017, the Governor of Haryana, 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 with effect from the 1st day of April, 2020. ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.