Seeks to notify the class of registered person required to issue e-invoice. - 70/2019-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 1st January 2020 NOTIFICATION Notification No. 70/2019-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. GST-1019/C.R. 154/Taxation 1. - In exercise of the powers conferred by sub-rule (4) to rule 48 of the Maharashtra Goods and Services Tax Rules, 2017, the Government of Maharashtra 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 ; 2. This notification shall come into force from the 1st day of April 2020. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.