E-invoicing for taxpayers with turnover exceeding Rs. 100 Cr from 1st January 2021

New Delhi, the 10th November, 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, with effect from the 1st day of January, 2021,
for the words “five hundred crore rupees”, the words “one hundred crore rupees” shall be
substituted.

Source: gov.in

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