The Central Board of Indirect Taxes and Customs has revised the aggregate turnover for e-invoicing from 100 crores to 50 crores w.e.f 1st April 2021.
Complete Notification is provided below for reference purpose.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 05/2021–Central Tax
New Delhi, the8thMarch, 2021
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, the Government, on the recommendations of the Council, hereby makes the following further amendmentin the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 –Central Tax, dated the 21stMarch, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21stMarch, 2020, namely:-
In the said notification, in the first paragraph, with effect from the 1stday of April, 2021, for the words “one hundred crore rupees”, the words “fifty crore rupees” shall be substituted.
[F. No. CBEC-20/13/01/2019-GST]
Director, Government of India
Note: The principal notification No. 13/2020 –Central Tax, dated the 21stMarch, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March, 2020 and was last amended vide notification No. 88/2020-Central Tax, dated the 10thNovember, 2020, published vide number G.S.R. 704(E),dated the 10thNovember, 2020.