In exercise of the powers conferred by sub-rule (4) of rule 48 of the Uttar Pradesh Goods and Services Tax Rules, 2017, the Governor, 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 With effect from the 1st day of April, 2020.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv