In exercise of the powers conferred by sub-rule (4) of rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Governor of Himachal Pradesh, on the recommendations of the Council, and in supersession of the notification of the Government of Himachal Pradesh, No. 70/2019 - State Tax, dated the 31st December, 2019, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-25/2019, dated the 2nd January, 2020, except as respects things done or omitted to be done before such supersession, is pleased to notify registered person, other than a Special Economic Zone unit and those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds ten 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.

2. This notification shall come into force from the 1st October, 2020.

By order

Jagdish Chander Sharma,

Principal Secretary (E&T) to the

Government of Himachal Pradesh