Notification No. 71/2019
Date: December 12, 2019
Subject: Appointment of effective date for Rule relating to e-invoicing.
Description:
This notification appoints 1 April 2020 as the date from which Rule 48(4), inserted vide CGST (Fourth Amendment) Rules, 2019, comes into force. The rule mandates generation of e-invoices for notified classes of registered persons. It operationalises the legal framework for e-invoicing.