E-invoice in gst

As per Notification 68/2019 CT Sub rule 4 has been inserted under Rule 48 of CGST Act & same has been notified by Notification 70/2019 CT , e.f. 1/4/2019, The register person whose turnover is exceeding 100 crore in preceding FY , need to Generate E-invoice for supply goods & services to Registered Person.

As per Notification 6/2019 CT Common Goods and Services Tax Electronic Portal (site) has be prescribed for the purpose of preparation of the E- invoice