In exercise of the powers conferred by sub-rule (4) of rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Governor, on the recommendations of the Council, and in supersession of the notification of the Commercial Taxes and Registration Department Notification No.SRO A-45(b-2)/2019, published at page 2 in Part Ill-Section 1(a) of the Tamil Nadu Government Gazette, Extraordinary, dated 17th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person , other than a government department, a local authority, those referred to in sub-rules (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 twenty 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 from the 1st October, 2020.

Ka. BALACHANDRAN

PRINCIPAL SECRETARY TO GOVERNMENT