Notification No. 70/2019 -Central Tax dated 13.12.2019

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- 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 13 th 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. (Ruchi Bisht) Under Secretary to the Government of India