CBIC notifies common GST Electronic portal for e-invoicing effective from April 01, 2020

Central Govt. notifies that registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees shall prepare e-invoice in respect of supply of goods or services or both to a registered person w.e.f. April 01, 2020; Further, notifies the Common GST Electronic Portal for the purpose of preparation of e-invoice in terms of sub-rule (4) of rule 48 of CGST Rules, 2017;  Notifies sub-rule (4) providing that e-invoice shall be prepared by such clas...