In exercise of the powers conferred by sub-rule (4) to rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased 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.

By Order

Sanjay Kundu

Principal Secretary (E&T) to the

Government of Himachal Pradesh