e-Invoice mandatory from 1st April 2020 for turnover >100 cr – GST Notification 70/2019

Notification 70/2019-Central Tax ,dt. 13-12-2019

All the registered person whose aggregate turnover in a financial year exceeds one hundred crore rupees need to prepare invoice in terms of sub-rule (4) of rule 48 of CGST rules 2017 (e-invoice) in respect of supply of goods or services or both to a registered person.
This notification shall come into force from the 1st day of April, 2020.

Suchita Goyal

There are 2 comments on this post
  1. srinivas -N.
    January 23, 2021, 1:33 pm

    Exempted goods – Turnover above 100 crores , E-invoice applicable ? or Not?

    • February 17, 2021, 6:20 pm

      No, for exempted cases bill of supply is issued and not tax invoice. Hence E-invoice is not applicable

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