Notification No. 70/2019 - Central Tax dated 13-12-2019 [Rule 48(4) of CGST Rule]

Notification No. 70/2019-Central Tax dt. 13-12-2019 & superseded by Notification No. 13/2020-Central Tax dt. 23-03-2020

In exercise of the powers conferred by rule 48(4) of the CGST Rules, 2017,

the Government, notifies

RP, whose aggregate turnover in a FY exceeds Rs.100 Cr,

shall prepare invoice in terms of rule 48(4)

in respect of supply of goods or services or both to a registered person.

2. This notification shall come into force from the 1st day of April, 2020.