GST- E-invoice - registered person required to issue e-invoice where aggregate turnover in preceding Finacial year exceeds the threshold limit. - 13/2020 - Central GST (CGST)

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. 196(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 13 th 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 10 [ five 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 ************* NOTES:- 1. Inserted vide NOTIFICATION No. 61/2020 Central Tax dated 30-07-2020 2. Substituted vide NOTIFICATION No. 61/2020 Central Tax dated 30-07-2020 before it was read as one hundred crore rupees 3. Substituted vide NOTIFICATION NO. 70/2020 Central Tax dated 30-09-2020 before it was read as a financial year 4. Inserted vide NOTIFICATION NO. 70/2020 Central Tax dated 30-09-2020 5. Substituted vide NOTIFICATION NO. 88/2020 Central Tax dated 10-11-2020 w.e.f. 01-01-2021 before it was read as 2 [ five hundred crore rupees ] 6. Substituted vide NOTIFICATION NO. 05/2021 Central Tax dated 08-03-2021 w.e.f. 01-04-2021 before it was read as 5 [ one hundred crore rupees ] 7. Inserted vide NOTIFICATION NO. 23/2021 Central Tax dated 01-06-2021 8. Substituted vide NOTIFICATION No. 01/2022 Central Tax dated 24-02-2022 w.e.f. 01-04-2022 before it was read as 6 [ fifty crore rupees ] 9. Substituted vide NOTIFICATION No. 17/2022 Central Tax dated 01-08-2022 w.e.f. 01-10-2022 before it was read as, 8 [ twenty crore rupees ] 10. Substituted vide NOTIFICATION No. 10/2023 Central Tax dated 10-05-2023 w.e.f. 01-08-2023 before it was read as, 9 [ ten crore rupees ]