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21 March 2020. The pages below are read as at that date. Where a page holds no text for it, the page says so. Clear the date

Notification / Notification No. 13/2020 - Central Tax

Clause 1: Class of registered persons required to prepare invoice through the common portal

In forceA commencement is recorded; no ending event is recorded.
Historical textThis version stood from 21 March 2020 to 30 July 2020.Read the current text
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, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 70/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 926(E), dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred 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.

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).
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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