To exempt certain class of registered persons from issuing e-invoices and to extend the date for implementation of e-invoicing - G.O. (Ms) No. 70 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 70 Dated: 13.04.2020 Panguni-31 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Governor, on the recommendations of the Council, and in supersession of the notification of the Commercial Taxes and Registration Department Notification No.SRO A-45(b-2)/2019, published at page 2 in Part III-Section 1(a) of the Tamil Nadu Government Gazette, Extraordinary, dated 17 th December, 2019, 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 1 st October, 2020. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT