GST INDIA Biz — Extension and scope of mandatory e-invoicing for specified registered persons

Notification No. 13/2020

Date: March 21, 2020

Subject: Extension and scope of mandatory e-invoicing for specified registered persons

Description:

Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.
Effective Date: 01.10.2020

Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019

Other Notifications

20/2023

Due date for furnishing FORM GSTR-3B for the quarter April–June 2023 is extend...

47/2018

Amends Notification No. 34/2018–Central Tax to extend GSTR-3B filing timelines...

43/2018

Notifies quarterly filing of FORM GSTR-1 for registered persons with aggregate t...