Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores - GST - States - 1171/Commercial Tax

Letter No. 1171/Commercial Tax Office of the Commissioner, Commercial Tax, UP. (Mobile Squad Section) Lucknow: Date: March 25, 2022 TO, ALL TAXPAYERS FOR E-INVOICING Sub: Important advisory for e-Invoice for Taxpayers having annual turnover exceeding ₹ 20 Crores. Dear Taxpayer. As per Rule 48 (4) of the CGST / SGST Rules read with Notification No. 1/ 2022-Central Tax dated 24-02-2022, and notification no-117/XI-2-22-9(47)/17-T.C.178-U.P.Act-1-2017- Order-(228)-2022 Lucknow Dated-16-03-2022 you are required to generate e-Invoices from 1 of April 2022 , as your Aggregate Annual Turnover exceeded ₹ 20 Crores in any of the preceding year(s). Rule 48 (5) of CGST / SGST Rules also provides that every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice. Hence, the invoices issued by you in any other manner other than e-Invoicing after 1st of April 2022, shall not be treated as an invoice as per the provisions referred to above, which would create difficulties for your business partners in future. In addition to the above, non-compliance to the provisions as mentioned above will result in contravention of the provisions and may attract penalty under Section 125 of the GST Act and any other actions as may be applicable under the Law. It is therefore advised that you may register yourself immediately In the GST e-Invoice portal and start registering your invoices and generate Invoice Registration Number. To facilitate the taxpayers to register their Invoices in Invoice Registration Portal, simple online and offline tools are made available. A presentation on features and usability of these tools are provided in the link below: https://docs.ewaybiIIgst.gov.in/Documents/e-Invoice_System.pdf For more details, User Guides, FAQs, references and technical resources etc., please visit https://einvoice1.gst.gov.in/. COMMISSIONER COMMERCIAL TAX, UTTAR PRADESH