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.
2. 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)