Under rule 48 of KGST Rules to notify the class of registered person required to issue e-invoice under the KGST Act, 2017

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....a SGST<br>Kerala SGST<br>GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.218/2019/TAXES. Dated, Thiruvananthapuram, 31st December, 2019 15th Dhanu, 1195 S. R. O. No. 1033/2019 ....

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....ules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1st day of April, 2020. By order of the Governor, R. RAJAGOPAL., ....