Seeks to notify the class of registered person required to issue e-invoice. - G.O.MS. No. 31 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Rules, 2017 Notification of class of Registered persons, whose aggregate turnover in a financial year exceeds one hundred crore rupees, required to issue e-invoice as per sub Rule (4) of Rule 48 - Orders- Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS. No. 31 Dated: 06-02-2020 NOTIFICATION In exercise of the powers conferred by sub-rule (4) to rule 48 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government of Andhra Pradesh,on the recommendations of the Goods and Services Tax 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 ANDHRA PRADESH) D. SAMBASIVA RAO SPECIAL CHIEF SECRETARY TO GOVERNMENT