Notification No. 70/2019
Date: December 12, 2019
Subject: Mandatory issuance of e-invoice by large taxpayers under Rule 48(4).
Description:
This notification notifies registered persons having aggregate turnover exceeding ₹100 crore as a class of persons required to prepare invoices in terms of Rule 48(4). Such taxpayers must generate invoices through the Invoice Registration Portal (IRP) for B2B supplies. The measure marks the formal rollout of the e-invoicing system in GST.