Under rule 48 of KGST Rules to notify the class of registered person required to issue e-invoice under the KGST Act, 2017 - S.R.O. No. 1033/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.218/2019/TAXES. Dated, Thiruvananthapuram, 31st December, 2019 15th Dhanu, 1195 S. R. O. No. 1033/2019 In exercise of the powers conferred by sub-rule (4) to rule 48 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala, 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. By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Service Tax Council, the Government of Kerala have decided to notify the class of registered person required to issue e-invoice. The notification is intended to achieve the above object.