Exemption to insurance company, banking company, NBFC etc. from e-invoicing and implementation w.e.f. 01.10.2020 - 13/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 27th March, 2020. Notification No. 13/2020-State Tax No.(GHN-22)GST-2020/R.48(4)(2)TH :-In exercise of the powers conferred by sub-rule (4) of rule 48 of the Gujarat 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 Gujarat, Finance Department No. (GHN-119)GST-2019/R.48(4)(1)TH dated the 17th December, 2019, Notification No. 70/2019 State Tax, 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 day of October, 2020. By order and in the name of the Governor of Gujarat, K R Rathava Under Secretary to Government.