Under rule 48 of Puducherry Goods and Services Tax Rules, 2017 to notify the class of registered person required to issue e-invoice - G.O. Ms. No. 66 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 66, Puducherry, dated 31st December 2019) NOTIFICATION In exercise of the powers conferred by sub-rule (4) to rule 48 of the Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor, Puducherry, 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. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Secretary to Government (Finance).