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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section(i)]

 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

 

Notification No. 13/2020– Central Tax

 

New Delhi, the 21st March, 2020

 

G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 70/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 926 (E), dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than 7[a government department, a local authority,] 1[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 3[any preceding financial year from 2017-18 onwards] exceeds 9[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 4[or for exports].

 

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

 

 

[F. No.20/06/03/2020-GST]

 

 

(Pramod Kumar)

Director, Government of India

Notes:

 

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1

Inserted

61/2020-Central Tax dated July 30, 2020

July 30, 2020

 ----

E-invoice is not applicable on a Special Economic Zone Unit

2

Substituted

61/2020- Central Tax dated July 30, 2020

July 30, 2020

Before it was read as "one hundred crore rupees"

 

Turnover for applicability of E-invoice is increased from One Hundred Crores to Five Hundred Crores from July 30, 2020

3

Substituted

70/2020-Central Tax dated September 30, 2020

September 30, 2020

Before it was read as "a financial year"

Turnover for purpose of e-invoicing applicability is to be checked for any preceding F.Y. from 2017-18 onwards  

4

Inserted

70/2020 -Central Tax dated September 30, 2020

September 30, 2020

  ----

E-invoice is to be issued in case of Export also

5

Substituted

88/2020-Central Tax dated November 10, 2020

January 1, 2021

Before it was read as "2[five hundred crore rupees]

 

From January 1, 2021, the turnover for applicability of E-invoice is reduced from five hundred crore to One hundred crore. So e-invoice is applicable on registered person with turnover exceeding five hundred crores from October 1, 2020 to December 31, 2020.

6

Substituted

05/2021-Central Tax dated March 8, 2021

April 1, 2021

Before it was read as 5[one hundred crore rupees]

 

From April 1, 2021, the turnover for applicability of E-invoice is reduced from One hundred crore to Fifty crore. So e-invoice is applicable on registered person with turnover exceeding One hundred crores from January 1, 2021 to March 31, 2021.

7

Inserted

23/2021-Central Tax dated June 1, 2021

June 1, 2021

 -----

E-invoice is not applicable on Government department & a local authority

8

Substituted

01/2022 – Central Tax dated February 24, 2022

April 1, 2022

Before it was read as "6[fifty crore rupees]"

From April 1, 2022, the turnover for applicability of E-invoice is reduces from fifty crore rupees to Twenty crore rupees.

9

Substituted

17/2022 – Central Tax dated August 01, 2022

October 1, 2022

Before it was read as "8[twenty crore rupees]"

From October 1, 2022, the turnover for applicability of E-invoice is reduces from twenty crore rupees to Ten crore rupees.