Notifies Registered persons for e-invoicing under Rule 48 of GST whose aggregate turnover exceed limit- CGST Notification No. 13/2020 – Central Tax dated 21.03.2020
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st March, 2020 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