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GST e-invoice made mandatory for businesses with turnover above Rs 50 crore


From April 1, 2021, the Central Board of Indirect Taxes and Customs (CBIC) had made e-invoices mandatory for businesses with annual turnover of  more than Rs 50 crore in Previous Financial Year. For businesses with an annual turnover of Rs 500 crore or more, the GST e-invoicing system launched on October 1, 2020. From January 1, 2021, it was applicable to businesses with a turnover of more than Rs 100 crore. The text of notification is as follows-


(Department of Revenue)



New Delhi, the 8th March, 2021 

No. 05/2021–Central Tax


G.S.R.  160(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 amendment 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 April, 2021, for the words “one hundred crore rupees”, the words “fifty crore rupees” shall be substituted.

[F. No. CBEC-20/13/01/2019-GST]


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. 88/2020-Central Tax, dated the 10th November, 2020, published vide number G.S.R. 704(E), dated the 10th November, 2020.


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Tags: GST

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