Seeks to notify the class of registered person required to issue e-invoice - G.O. Ms. No. 193 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [ G.O. Ms. No. 193, Commercial Taxes and Registration (B1), 17th December 2019, Margazhi 1, Vikari, Thiruvalluvar Aandu-2050. ] No. SRO A-45(b-2)/2019. In exercise of the powers conferred by sub-rule (4) to rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Governor of Tamil Nadu, 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. Ka. BALACHANDRAN, Principal Secretary to Government.