Notification no 70/2019 Central Tax date on 13th December, 2019, GST


Central Tax Notification No 70 of 2019 dt 13th December, 2019 under GST



Seeks to notify the class of registered person required to issue e-invoice. 

The extract of GST Notification No. 70/2019- Central Tax is given below: 

Notification No. 70/2019- Central Tax, GST


 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)] 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 70/2019 – Central Tax 

New Delhi, the 13th December, 2019


G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person.


  1. This notification shall come into force from the 1st day of April, 2020. 


[F. No. 20/13/01/2019-GST] 

(Ruchi Bisht)

Under Secretary to the Government of India


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