Circular No. ES/199/2019-20 16th December, 2019
To: Members of the Council
Sub: CBIC seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017
This is to inform that CBIC has issued Notification No.71/2019–Central Tax dated 13th December, 2019 informing 1st April, 2020, as the date from which the provisions of the rule 46 of CGST Rules, 2017 (Tax Invoice), shall come into force.
Members are requested to kindly make a note of the above.