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    <title>Exemption of certain class of registered persons from issuing e – invoices and extension of the day for implementation of e - invoicing to 01-10-2020 - Amendment to GO.Ms No.141, Revenue (CT-II) Department dated 15-05-2020</title>
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    <description>The Government amends the e invoicing notification by replacing &quot;a financial year&quot; with &quot;any preceding financial year from 2017 18 onwards&quot; and by inserting &quot;or for exports&quot; after &quot;goods or services or both to a registered person,&quot; thereby expanding the temporal and transactional scope of the e invoicing exemption under sub rule (4) of rule 48.</description>
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      <description>The Government amends the e invoicing notification by replacing &quot;a financial year&quot; with &quot;any preceding financial year from 2017 18 onwards&quot; and by inserting &quot;or for exports&quot; after &quot;goods or services or both to a registered person,&quot; thereby expanding the temporal and transactional scope of the e invoicing exemption under sub rule (4) of rule 48.</description>
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