Requirement for E-invoicing for Large Taxpayers

Authority and Scope: Issued under sub-rule (4) of rule 48 of the CGST Rules, 2017. Applicable to registered persons with aggregate turnover exceeding INR 100 crore annually.

Mandatory Compliance: Registered persons in this category must prepare invoices and other prescribed documents electronically. Excludes specific categories mentioned in rule 54(2), (3), (4), and (4A) of the said rules.

Effective Date: Notification effective from October 1, 2020.

Supersession: Supersedes notification No. 70/2019 - Central Tax, dated December 13, 2019.

Purpose: Streamlines invoicing processes for large-scale taxpayers. Enhances efficiency and compliance in the GST system.

Pramod Kumar, Director, Government of India