Notification No.13/2020 Central Tax : GST E-Invoice from 01st Oct 2020
NOTIFICATION
New Delhi, the 21st March, 2020
Notification No.13/2020 Central Tax
Notification No. 13/2020–Central Tax
G.S.R. 196(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 70/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 926 (E), dated the 13th 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 1st October, 2020.
[F. No. 20/06/03/2020-GST]
PRAMOD KUMAR, Director
GST Registration : Free Study Material
GST Registration Cancellation : Free Study Material
How to Apply for GST New Registration – Explained with Screenshots & Examples
GST Application submission through DSC , EVC and E Sign – Process
Compulsory Registration under GST ( India )- types
FAQs on Verification Tab in GST Registration Application
FAQs on Bank Accounts Tab in GST Registration Application
FAQs on Goods & Services Tab in GST Registration Application
FAQ on Additional Places of Business Tab in GST Registration Application
FAQs on Principal Place of Business Tab in GST Registration Application
FAQs on Authorized Signatory Tab in GST Registration Application
FAQs on Promoter/ Partners Tab in GST Registration Application
For latest Notification Refer Govt Website Click Here
Download Click here
Pingback: TaxHeal - GST and Income Tax Complete Guide Portal
Pingback: TaxHeal - GST and Income Tax Complete Guide Portal