GST E-Invoicing Mandatory from January 1, 2021 for Firms With Turnover Exceeding Rs 100 Crore

The Central Board of Indirect Taxes and Customs (CBIC) has made GST e-invoicing mandatory for firms with a turnover exceeding Rs 100 Crore, starting from January 1, 2021. Earlier companies with a turnover of Rs 500 crore or more were required to go for GST e-invoice.

GST e-invoicing compulsory from January 1 for firms with more than Rs 100 Cr turnover Representational Image | (Photo Credits: PTI)

New Delhi, November 11: The Central Board of Indirect Taxes and Customs (CBIC) has made GST e-invoicing  mandatory for firms with a turnover exceeding Rs 100 Crore, starting from January 1, 2021.  Earlier companies with a turnover of Rs 500 crore or more were required to go for GST e-invoice. It will be applicable to all taxpayers other than SEZ unit whose aggregate turnover in any of the Financial Year from 2017-18 exceeds Rs. 100 Crores. The Board issues a notification informing about the change in the limit. GST E-Invoicing Compulsory From October 1 for Businesses with Rs 500 Crore Turnover.

 CBIC in  a notification said that under sub-rule (4) of the rule 48 of the Central Goods and Services Tax Rules, 2017," the Government, on the recommendations of the Council," is making the change in the lower limit for filling a GST e-invoice. "With effect from the 1st day of January, 2021, for the words ‘five hundred crore rupees’, the words ‘one hundred crore rupees’ shall be substituted,” added the notification. Govt Defers Implementation of QR Code on B2C Invoices Till Dec 1.

The change will widen the scope of GST e-invoicing and will lead to an inclusio many medium enterprises as well. The electronic invoicing system for business to business transactions was implemented on a mandatory basis for companies with turnover above Rs 500 crore from October 1.

 

(The above story first appeared on LatestLY on Nov 11, 2020 05:14 PM IST. For more news and updates on politics, world, sports, entertainment and lifestyle, log on to our website latestly.com).

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