The Synthetic & Rayon Textiles Export Promotion Council

CBIC seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017

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

Dear Member,

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.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR