Seeks to notify the class of registered person required to issue e-invoice. - 70/2019 - Central GST (CGST)

E-invoice obligation requires large turnover taxpayers to issue electronic invoices for supplies made to registered recipients.

Registered persons whose aggregate turnover in a financial year exceeds the high turnover threshold are required to prepare electronic invoices for supplies of goods or services to other registered persons under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules; the notification effects commencement and was later superseded by a subsequent notification, thereby altering the regulatory instrument governing the e-invoice classification for large taxpayers.