The Finance Department, Gujarat on August 6, 2022 has issued amendment to Notification No. 13/2020 – State Tax dated March 27, 2020 which specify “registered persons who shall prepare invoice”. This shall come into force on October 1, 2022.
The following has been amended namely: -
• The following has been substituted namely: -
“A registered person whose aggregate turnover in a financial year exceeds ten crore rupees, as a class of registered persons who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the Gujarat Goods and Services Rules in respect of supply of goods or services or both to a registered person.”
[Notification No. 17/2022 – State Tax]
