The Indian Ministry of Finance has issued Notification No. 10/2023-Central Tax on May 10, 2023, which reduces the threshold limit for GST E-Invoicing from ten crore rupees to five crore rupees, effective from August 1, 2023. This amendment is made under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, on the recommendations of the Council. The previous notification, No. 13/2020-Central Tax, dated March 21, 2020, was last amended by Notification No. 17/2022-Central Tax on August 1, 2022.
Source Taxguru
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