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 - 03/2020 - No. FD 03 CSL 2020 - Karnataka SGST

GOVERNMENT OF KARNATAKA No. FD 03 CSL 2020 Karnataka Government Secretariat, Vidhana Soudha, Bengaluru, dated: 27/01/2020. NOTIFICATION (03/2020) In exercise of the powers conferred by sub-rule (4) to rule 48 of the Karnataka Goods and Services Tax Rules, 2017, the Government, 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 persons 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 Karnataka, (K. SAVITHRAMMA) Under Secretary to Government, Finance Department (C.T.-1).