Notification No. 10/2023 – Central Tax: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023.

Important Keyword: Notification No. 10/2023 – Central Tax, F. No. CBIC- 20021/1/2023-GST, Notification No. 13/2020 – Central Tax, Notification No. 17/2022-Central Tax, Rule 48(4) CGST Rules 2017.

[F. No. CBIC- 20021/1/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 10^th May, 2023

Notification No. 10/2023 – Central Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

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 amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21^st March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21^st March, 2020, namely:-

In the said notification, in the first paragraph, with effect from the 1^st day of August, 2023, for the words “ten crore rupees”, the words “five crore rupees” shall be substituted.

(Alok Kumar)
Director

Note: The principal notification No. 13/2020 – Central Tax, dated the 21^st 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 21^st March, 2020 and was last amended vide notification No. 17/2022-Central Tax, dated the 1^st August, 2022, published vide number G.S.R. 612(E), dated the 1^st August, 2022.

Read More: Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

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