Circular No. ES/198/2019-20 16th December, 2019
To: Members of the Council
Sub: CBIC notifies class of registered person required to issue e-invoice
Vide Notification No.70/2019–Central Tax dated 13th December, 2019, CBIC has notified that the registered person required to issue e–invoice shall have an aggregate turnover in a financial year exceeding one hundred crore rupees. This notification shall come into force w.e.f. 1st April, 2020.
Members are requested to kindly make a note of the above.