Extend Limit of Turnover for E-Invoice Under GST W.e.f 1st Jan 2021 – –

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Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 88/2020 Central Tax

New Delhi, the 10th November, 2020

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, with effect from the 1st day of January, 2021,
for the words “five hundred crore rupees”, the words “one hundred crore rupees” shall be
substituted.

[F. No.CBEC-20/06/04/2020-GST]
(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 last amended vide notification No. 70/2020-Central Tax, dated the 30th
September, 2020, published vide number G.S.R. 596(E), dated the 30th September, 2020.

 

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