E-invoicing made mandatory for turnover above 10 crores
CBIC vide Notification No. 17/2022-Central Tax dated 1st August 2022 have made businesses do E-invoicing mandatory whose turnover is above 10 crores with effect from 1st day of October 2022.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
NE-invoicing made mandatory for turnover ew Delhi, the 1st August, 2022
No. 17/2022–Central Tax
G.S.R. 612(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 1
st day of October, 2022, for the
words “twenty crore rupees”, the words “ten crore rupees” shall be substituted.
[F. No. CBIC-20021/2/2022-GST]
Rajeev Ranjan, Under Secy.
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. 01/2022-Central Tax, dated the 24th February, 2022, published vide number G.S.R. 159(E), dated the 24th February, 2022.
Click here to download the notification.