To notify the class of registered person required to issue e-invoice - 70/2019-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 17th December, 2019 Notification No. 70/2019-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-119)GST-2019/R.48(4)(1)TH:- In exercise of the powers conferred by sub-rule (4) to rule 48 of the Gujarat Goods and Services Tax Rules, 2017, the Government of Gujarat, 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. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.