Notification No. 71/2019
Date: December 13, 2019
Subject: Appointment of date for enforcement of e-invoicing provisions
Description:
Appoints 1 April 2020 as the date from which provisions relating to e-invoicing become effective. The notification operationalises rule 48(4) as introduced through earlier amendment rules.
Effective Date: 1 April 2020
Previous Notification: Notification No. 31/2019 – Central Tax dated 28 June 2019