Notification No. 70/2020
Date: September 30, 2020
Subject: Amendment to e-invoicing notification to widen turnover reference period and include exports
Description:
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Substitutes the reference of turnover from “a financial year” to “any preceding financial year from 2017-18 onwards”. Includes export invoices within the scope of e-invoicing.
Effective Date: 01.10.2020
Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
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