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 - S.O. 39 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT Notification Jammu, the 29th of January, 2020. S.O.-39. In exercise of the powers conferred by sub-rule (4) to rule 48 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendation 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. This notification shall come into force from the 1st day of April, 2020. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Financial Commissioner, Finance Department, J K