24 February 2026
If your turnover exceeds ₹5 Crore today, you must start generating e-invoices now for the remainder of the current financial year. Waiting until April 1st will make your February and March B2B invoices legally invalid and prevent your clients from claiming ITC.
24 February 2026
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 70/2020 – Central Tax New Delhi, the 30th September, 2020 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:- In the said notification, in the first paragraph, - (i) for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted; (ii) after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted. [F. No.CBEC-20/six/09/2019-GST] (Pramod Kumar) Director, Government of India Note: The principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March, 2020 and was subsequently amended vide notification No. 61/2020-Central Tax, dated the 30th July, 2020, published vide number G.S.R. 481(E), dated the 30th July, 2020.
24 February 2026
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] 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 10th May, 2023 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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:- In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words “ten crore rupees”, the words “five crore rupees” shall be substituted. [F. No. CBIC- 20021/jan/2023-GST] (Alok Kumar) Director Note: The principal notification No. 13/2020 – Central Tax, dated the 21st 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 21st March, 2020 and was last amended vide notification No. 17/2022-Central Tax, dated the 1st August, 2022, published vide number G.S.R. 612(E), dated the 1st August, 2022
24 February 2026
26. When the aggregate turnover crosses the prescribed threshold during current financial year (e.g. during 2022-23), from what date, the supplier is supposed to start e-invoicing?
Ans: If the turnover exceeds the prescribed limit in the current financial year (2022-23), then e- invoicing would be mandatory w.e.f. beginning of next financial year (2023-24), assuming that the aggregate turnover of the subject registered person had not crossed the prescribed threshold of aggregate turnover during any of the previous financial years wef: 2017-18.
Extract from https://cgsthyderabadzone.gov.in/pages/news/1248einvoicefaq.pdf