Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023. - 10/2023 - Central GST (CGST)

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 10/2023 Central Tax New Delhi, the 10 th May, 2023 G.S.R. 355 (E). - In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 , the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 Central Tax, dated the 21 st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21 st March, 2020 , namely:- In the said notification, in the first paragraph, with effect from the 1 st day of August, 2023, for the words ten crore rupees , the words five crore rupees shall be substituted. [F. No. CBIC- 20021/1/2023-GST] (Alok Kumar) Director Note: The principal notification No. 13/2020 Central Tax, dated the 21 st March, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated the 21 st March, 2020 and was last amended vide notification No. 17/2022 -Central Tax, dated the 1 st August, 2022, published vide number G.S.R. 612(E), dated the 1 st August, 2022.