Page 74 - GSTL_6th August 2020_Vol 39_Part 1

S26 GST LAW TIMES [ Vol. 39

E-invoice — Class of registered persons required to issue
E-invoice — Amendment to Notification No. 13/2020-C.T.
[Amend at page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Cen-
tral Goods and Services Tax Rules, 2017, the Government, on the recommenda-
tions of the Council, hereby makes the following amendments in notification of
the Government of India in the Ministry of Finance (Department of Revenue),
No. 13/2020-Central Tax, dated the 21st March, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E),
dated the 21st March, 2020, namely :-
In the said notification, in the first paragraph,
(i) before the words “those referred to in sub-rules”, the words “a Spe-
cial Economic Zone unit and” shall be inserted;
(ii) for the words “one hundred crore rupees”, the words “five hundred
crore rupees” shall be substituted.
[Notification No. 61/2020-C.T., dated 30-7-2020]

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GST LAW TIMES  6th August 2020  74