Clause 1: Class of registered persons required to prepare invoice through the common portal
In forceA commencement is recorded; no ending event is recorded.
The law's words
1. Class of registered persons required to prepare invoice through the common portal.—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 5a 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 2any preceding financial year from 2017-18 onwards exceeds 8five 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.
Apparatus, composed by the register from the amendment record
1.Subs. by Notification No. 61/2020 - Central Tax, para 1(ii), for one hundred crore rupees (w.e.f. 30-7-2020).
2.Subs. by Notification No. 70/2020 - Central Tax, para 1(i), for a financial year (w.e.f. 30-9-2020).
3.Subs. by Notification No. 88/2020 - Central Tax, para 1, for five hundred crore rupees (w.e.f. 1-1-2021).
4.Subs. by Notification No. 05/2021 - Central Tax, para 1, for one hundred crore rupees (w.e.f. 1-4-2021).
5.Ins. by Notification No. 23/2021 - Central Tax, para 1 (w.e.f. 1-6-2021).
6.Subs. by Notification No. 01/2022 - Central Tax, para 1, for fifty crore rupees (w.e.f. 1-4-2022).
7.Subs. by Notification No. 17/2022 - Central Tax, para 1, for twenty crore rupees (w.e.f. 1-10-2022).
8.Subs. by Notification No. 10/2023 - Central Tax, para 1, for ten crore rupees (w.e.f. 1-8-2023).
Marked words, composed by the register from the amendment record
1.
- Words introduced
- five hundred crore rupees
- Words replaced
- one hundred crore rupees
- Amending instrument
- Notification No. 61/2020 - Central Tax
- Effective from
- 30 July 2020
- Commencement reference
- No commencement reference is recorded for this operation.
- Marking
- The words this operation introduced do not stand in the text above, so no run is marked for it. They are recorded from 30 July 2020 until 1 January 2021, the effective date of the next operation recording the same words as the words it replaced.
2.
- Words as they now stand
- any preceding financial year from 2017-18 onwards
- Words replaced
- a financial year
- Amending instrument
- Notification No. 70/2020 - Central Tax
- Effective from
- 30 September 2020
- Commencement reference
- No commencement reference is recorded for this operation.
3.
- Words introduced
- one hundred crore rupees
- Words replaced
- five hundred crore rupees
- Amending instrument
- Notification No. 88/2020 - Central Tax
- Effective from
- 1 January 2021
- Commencement reference
- No commencement reference is recorded for this operation.
- Marking
- The words this operation introduced do not stand in the text above, so no run is marked for it. They are recorded from 1 January 2021 until 1 April 2021, the effective date of the next operation recording the same words as the words it replaced.
4.
- Words introduced
- fifty crore rupees
- Words replaced
- one hundred crore rupees
- Amending instrument
- Notification No. 05/2021 - Central Tax
- Effective from
- 1 April 2021
- Commencement reference
- No commencement reference is recorded for this operation.
- Marking
- The words this operation introduced do not stand in the text above, so no run is marked for it. They are recorded from 1 April 2021 until 1 April 2022, the effective date of the next operation recording the same words as the words it replaced.
5.
- Words as they now stand
- a government department, a local authority,
- Words replaced
- The register records no replaced words for this operation.
- Amending instrument
- Notification No. 23/2021 - Central Tax
- Effective from
- 1 June 2021
- Commencement reference
- No commencement reference is recorded for this operation.
6.
- Words introduced
- twenty crore rupees
- Words replaced
- fifty crore rupees
- Amending instrument
- Notification No. 01/2022 - Central Tax
- Effective from
- 1 April 2022
- Commencement reference
- No commencement reference is recorded for this operation.
- Marking
- The words this operation introduced do not stand in the text above, so no run is marked for it. They are recorded from 1 April 2022 until 1 October 2022, the effective date of the next operation recording the same words as the words it replaced.
7.
- Words introduced
- ten crore rupees
- Words replaced
- twenty crore rupees
- Amending instrument
- Notification No. 17/2022 - Central Tax
- Effective from
- 1 October 2022
- Commencement reference
- No commencement reference is recorded for this operation.
- Marking
- The words this operation introduced do not stand in the text above, so no run is marked for it. They are recorded from 1 October 2022 until 1 August 2023, the effective date of the next operation recording the same words as the words it replaced.
8.
- Words as they now stand
- five crore rupees
- Words replaced
- ten crore rupees
- Amending instrument
- Notification No. 10/2023 - Central Tax
- Effective from
- 1 August 2023
- Commencement reference
- No commencement reference is recorded for this operation.
Register reproduction note
The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.
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