Notification No. 70/2019
Date: December 13, 2019
Subject: Notifying class of taxpayers required to issue e-invoices under rule 48(4).
Description:
Notifies registered persons having aggregate turnover exceeding ₹100 crore in a financial year as mandatory e-invoice taxpayers. Applies to supplies of goods or services or both made to registered persons. Invoices must be generated in accordance with rule 48(4).
Effective Date: 1 April 2020