Preparation of invoice in terms of sub rule (4) of Rule 48 for dealers with turnover more than 100 crores rupees - 63/2020/3(120)/XXVII(8)/2019/CT-70 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 63/2020/3(120)/XXVII(8)/2019/CT-70 Dehradun : Dated: 17 January, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-rule (4) to rule 48 of the Uttarakhand Goods and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, is pleased to allow to notify 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. 2. This notification shall come into force from the 1st day of April, 2020. (Sowjanya) Secretary