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Article, E-Invoicing

E-Invoicing Notifications

CA Pratibha Goyal12/05/202312/05/2023

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Notifications relating to e-invoicing is given below:

S. No.	Notification No.	Date of Issue	Description
1	10/2023 – Central Tax	10.05.2023	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 1st August, 2023
2	17/2022 – Central Tax	01.08.2022	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 1st October, 2022
3	1/2022 – Central Tax	24.02.2022	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 1st April, 2022
4	23/2021 – Central Tax	01.06.2021	Seeks to amend Notification no. 13/2020- Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
5	88/2020 – Central Tax	10.11.2020	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 1st January 2021
6	73/2020 – Central Tax	01.10.2020	Seeks to notify a special procedure for taxpayers for issuance of e-invoices in the period 01.10.2020 to 31.10.2020
7	72/2020 – Central Tax	30.09.2020	Seeks to make the Eleventh amendment (2020) to the CGST Rules.
8	70/2020 – Central Tax	30.09.2020	Seeks to amend notification no. 13/2020 – Central Tax dated 21.03.2023
9	61/2020 – Central Tax	30.07.2020	Seeks to amend Notification no. 13/2020 – Central Tax in order to amend the chasis of registered persons for the purpose of e-invoic.
10.	60/2020 – Central Tax	30.07.2020	Seeks to make Ninth amendment (2020) to CGST Rules
11	13/2020 – Central Tax	21.03.2020	Seeks to exempt certain class of registered person from issuing e-invoicing and date for implementation of e-invoicing extended to 01.10.2020
12	68/2019 – Central Tax	13.12.2019	Seeks to carry out changes in the CGST Rules, 2017
13	69/2019 – Central Tax	13.12.2019	Seeks to notify the common portal for the purpose of e-invoice.
14	70/2019 – Central Tax	13.12.2019	Seeks to notify the class of registered person required to issue e-invoice
15	71/2029 – Central Tax	13.12.2019	Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.

Source: StudyCafe

CA Pratibha Goyal

CA Pratibha Goyal is a Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.

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