Notification No. 70/2019-Central Tax dt. 13-12-2019 & superseded by Notification No. 13/2020-Central Tax dt. 23-03-2020
Invoice must be issued after obtaining IRN from Portal
|
In exercise of the powers conferred by rule 48(4) of the CGST Rules, 2017, |
|
the Government, notifies RP, whose aggregate turnover in a FY exceeds Rs.100 Cr, shall prepare invoice in terms of rule 48(4) 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. |