To implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021


Quick Summary
This notification amends previous rules regarding e-invoicing under the Central Goods and Services Tax (CGST) Act. Effective from April 1st, 2021, the aggregate turnover threshold for mandatory e-invoicing has been reduced. Businesses with an annual aggregate turnover exceeding fifty crore rupees will now be required to comply with e-invoicing regulations.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 05/2021Central Tax New Delhi, the 8th March, 2021 G.S.R. 160(E). - Inexercise of the powers conferred by sub-rule (4) of rule 48 of theCentral 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),N
Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Notice & Circular Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 011-411-70713

FAQ :

The aggregate turnover threshold for mandatory e-invoicing has been reduced to fifty crore rupees.

This amendment takes effect from the 1st day of April, 2021.

Taxpayers having an aggregate turnover exceeding fifty crore rupees are affected by this notification.

This notification makes further amendments to sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017.

The previous threshold mentioned in the notification was one hundred crore rupees.

 

Comments



CCI Pro





Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details