Notification No. 13/2020 - Central Tax [N10-N9Q]
As at 7 September 2026. In force from 1 October 2020 by Notification No. 13/2020 - Central Tax [N10-N9Q].
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Government on the recommendations of the Council [...] hereby notifies registered person, other than a government department, a local authority, a Special Economic Zone unit and those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds five crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, 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 or for exports.
2. This notification shall come into force from the 1st October, 2020.
Made under
Recital: "In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government on the recommendations of the Council, and in supersession of the notification No. 70/2019 - Central Tax, dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person [...]". Names Rule 48(4), CGST Rules, 2017 [S10-EQM]. Vires verified.
Acts on (0)
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Acted on by (8)
Amends: Notification No. 88/2020 - Central Tax [N10-R96], 1 January 2021.
Amends: Notification No. 23/2021 - Central Tax [N10-SEC], 1 June 2021.
Amends: Notification No. 61/2020 - Central Tax [N10-Q73], 30 July 2020.
Amends: Notification No. 05/2021 - Central Tax [N10-RR1], 1 April 2021.
Amends: Notification No. 17/2022 - Central Tax [N10-XXZ], 1 October 2022.
Amends: Notification No. 70/2020 - Central Tax [N10-QJC], 30 September 2020.
Amends: Notification No. 01/2022 - Central Tax [N10-W7A], 1 April 2022.
Amends: Notification No. 10/2023 - Central Tax [N10-ZGD], 1 August 2023.
Not held (0)
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