Gujarat mandates e-invoices for businesses with annual turnover over Rs. 100 crore from April 2020 under GST Rule 48(4).
The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, has issued a notification requiring registered persons with an annual turnover exceeding one hundred crore rupees to issue e-invoices. This applies to the supply of goods or services to other registered persons, in accordance with sub-rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017. This notification, identified as No. 70/2019-State Tax, will be effective from April 1, 2020.