Notification 13/2020 - Central Tax
Date: March 23, 2020
Effective From: October 1, 2020
Subject
Exempts certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
Content
G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 70/2019 – Central Tax,…