Important Keyword: Notification No. 70/2020 – Central Tax, GST e-invoicing exports, Rule 48(4) CGST Rules, CBIC GST Notification September 2020, Notification 13/2020 amendment, e-invoicing turnover 2017–18 onwards, GST export invoices, Finodha GST compliance, e-invoicing for exporters India.
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[F. No. CBEC-20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 30th September, 2020
Notification No. 70/2020 – Central Tax: Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.
[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 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, -
- for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted;
- after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted.
(Pramod Kumar)
Director,
Government of India
Note: The principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March, 2020 and was subsequently amended vide notification No. 61/2020-Central Tax, dated the 30th July, 2020, published vide number G.S.R. 481(E), dated the 30th July, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 70/2020 – Central Tax
Q1: What is Notification No. 70/2020 – Central Tax about?
Answer:
It amends Notification No. 13/2020 – Central Tax to:
Expand e-invoicing applicability to taxpayers whose turnover exceeded the limit in any preceding financial year from 2017–18 onwards, and
Include exports under the category of transactions requiring e-invoices.
This ensures broader compliance and better monitoring of both domestic and export transactions.
Q2: Which section of the GST law empowers this amendment?
Answer:
The notification is issued under Rule 48(4) of the CGST Rules, 2017, read with Section 164 of the CGST Act, which empowers the government to mandate the manner and conditions for issuing e-invoices.
Q3: What was the purpose of Notification No. 13/2020 – Central Tax originally?
Answer:
Notification No. 13/2020 introduced e-invoicing for specified taxpayers. It made e-invoicing mandatory for certain classes of registered persons whose aggregate turnover exceeded ₹500 crore in a financial year, effective 1st October 2020.
Q4: What major changes were introduced by Notification No. 70/2020?
Answer:
The key amendments are:
The words “a financial year” were replaced by “any preceding financial year from 2017–18 onwards.”
👉 This means if a business ever crossed the turnover threshold in any year since 2017–18, it is now covered.
The words “or for exports” were added after “goods or services or both to a registered person.”
👉 Hence, exporters must now issue e-invoices for exports too.
Q5: What is the significance of including exports in e-invoicing?
Answer:
Including exports ensures:
✅ Better monitoring of export transactions,
✅ Simplified refund and reconciliation processes,
✅ Prevention of fake invoice generation, and
✅ Easier foreign trade record verification.
💼 Tip: Exporters can manage GST and refund compliance using Finodha’s GST Return Filing services.
Q6: What does Rule 48(4) of the CGST Rules state?
Answer:
Rule 48(4) mandates certain registered taxpayers to prepare invoices by uploading details to the Invoice Registration Portal (IRP) and obtaining an Invoice Reference Number (IRN) before issuing the invoice to the buyer.
Q7: Who are the taxpayers affected by Notification No. 70/2020?
Answer:
Taxpayers whose aggregate turnover exceeded ₹500 crore in any preceding financial year from 2017–18 onwards, including:
Large manufacturers
Service providers
Exporters
They are now required to comply with e-invoicing regulations for both domestic B2B and export transactions.
Q8: How does this amendment impact exporters?
Answer:
Exporters must now generate e-invoices through the IRP system, just like domestic B2B sellers.
Each export invoice will also carry a QR code and IRN, ensuring digital traceability and faster customs/GST refund processing.
✈️ For seamless export compliance, consult Finodha GST experts.
Q9: What benefits does this bring to the government and businesses?
Answer:
✅ Reduces tax evasion and fraud
✅ Simplifies reconciliation between GST returns and customs data
✅ Promotes paperless documentation
✅ Speeds up refunds and audits
✅ Creates a transparent digital ecosystem
Q10: What if a taxpayer fails to issue an e-invoice when required?
Answer:
Under Section 122 of the CGST Act, the invoice will be deemed invalid, and the taxpayer may face penalties for non-compliance.
Also, buyers will lose eligibility for Input Tax Credit (ITC) if the invoice is invalid.
⚠️ To avoid penalties, start e-invoicing setup now with Finodha GST Compliance Services.
Q11: Does this amendment apply retrospectively?
Answer:
No. It applies prospectively from the date of publication in the Gazette (30th September 2020).
However, it refers to turnover from earlier years (2017–18 onwards) for determining eligibility.
Q12: What was the F. No. reference and who signed this notification?
Answer:
The notification was issued under F. No. CBEC-20/06/09/2019-GST and signed by Shri Pramod Kumar, Director, CBIC, Ministry of Finance.
Q13: How does this amendment link to Notification No. 61/2020 – Central Tax?
Answer:
Notification No. 61/2020 further refined e-invoicing timelines and scope.
Together with Notification No. 70/2020, it ensures that e-invoicing and QR code requirements apply more comprehensively to all large taxpayers, including exporters.
Q14: How can businesses check if they are liable for e-invoicing?
Answer:
A business must check:
Whether turnover ever exceeded ₹500 crore since FY 2017–18.
Whether it issues invoices for B2B or export transactions.
If both apply — e-invoicing is mandatory.
📘 You can get your compliance checked via Finodha’s GST Registration Support.
Q15: How does this notification strengthen the GST system?
Answer:
It makes the GST ecosystem more robust and transparent by digitizing all major transactions, including exports.
It also ensures:
Unified reporting
Cross-verification between IRP, GSTR-1, and e-way bills
Improved audit trails
🏁 Conclusion
Notification No. 70/2020 – Central Tax marks a significant expansion in India’s e-invoicing framework by including exports and covering businesses exceeding turnover thresholds since FY 2017–18.
This change enhances the accuracy, transparency, and efficiency of India’s GST ecosystem.
💡 Ensure your invoices meet GST e-invoicing standards!
Start today with Finodha’s GST Compliance Solutions for seamless e-invoicing, return filing, and export documentation.
Download PDF: Notification No. 70/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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