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[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. 88/2020 Central Tax New Delhi, the 10th November, 2020 G.S.R(E). -
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FAQ :
The new rule for GST e-invoicing comes into effect from 1st January 2021.
The turnover threshold for mandatory GST e-invoicing has been lowered to Rs 100 crore.
The previous turnover threshold for mandatory e-invoicing was Rs 500 crore.
This notification was issued by the Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Government of India.
Sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 has been amended.
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