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

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