GST INDIA Biz

S.No	Notification No.	Date	Subject	Actions
1421	01/2022	Feb 24, 2022	Implementation of e-invoicing for taxpayers having...	View Download
The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
01/2022 Feb 24, 2022 Implementation of e-invoicing for taxpayers having... The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020 View Download
1422	01/2021	Jan 1, 2021	Amendment to CGST Rules to restrict furnishing of ...	View Download
Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021
01/2021 Jan 1, 2021 Amendment to CGST Rules to restrict furnishing of ... Restriction is imposed on furnishing FORM GSTR-1 where FORM GSTR-3B for preceding periods is not filed. Monthly filers are restricted if returns for two preceding months are pending. Quarterly filers and persons restricted under rule 86B are also barred from furnishing outward supply details.Effective Date:1 January 2021 View Download

Total: 1422 notifications

Implementation of e-invoicing for taxpayers having...

Amendment to CGST Rules to restrict furnishing of ...