Notification Update:
The Government amends notification No. 13/2020 – Central Tax, dated March 21, 2020.
Threshold Adjustment:
Effective from April 1, 2021, the threshold for e-invoicing shifts from "one hundred crore rupees" to "fifty crore rupees."
Recommendations of the Council:
The amendment aligns with the recommendations of the GST Council.
Director's Authority:
The directive is issued by Pramod Kumar, Director, Government of India.
Publication Details:
Original notification G.S.R. 196(E), dated March 21, 2020, last amended by G.S.R. 704(E), dated November 10, 2020.
Compliance Implications:
Businesses crossing the revised threshold must adhere to e-invoicing norms.
Implementation Date:
The changes come into effect from April 1, 2021.
In a move aligned with GST Council recommendations, the Government amends e-invoicing thresholds, reducing it to fifty crore rupees effective from April 1, 2021, as directed by Director Pramod Kumar.