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Notification No. 70/2019-Central Tax [N10-M6D]

As at 7 September 2026. In force from 1 April 2020.

Dates: made 13 December 2019; in force 1 April 2020; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 13th December, 2019. Band A.

Cite: Notification No. 70/2019-Central Tax [N10-M6D]. Machine: N10-M6D.

In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person.

3. This notification shall come into force from the 1st day of April, 2020.

Made under

Recital: "In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council". Names rule 48 of the Central Goods and Services Tax Rules, 2017 [S10-EQM]. Vires verified.

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