In exercise of the powers conferred by sub-rule (4) of rule 48 of the Haryana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Governor of Haryana, on the recommendations of the Council, and in supersession of the Haryana Government, Excise and Taxation Department, notification No.108/GST-2, dated the 31st December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules a Special Economic Zone unit and (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds five hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, 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 or for exports.

2. This notification shall come into force with effect from the 1st day of October, 2020.

ANURAG RASTOGI,

Principal Secretary to Government,

Haryana, Excise and Taxation Department.