The Central Board of Indirect Taxes and Customs vide its Notification No. 05/2021 – Central Tax dated 08th March 2021 notify the e-invoicing applicability on the supplier having aggregate turnover exceeding Rs 50 Crores with effect from 01st April 2021. Earlier this limit was Rs 100 Cr which was implemented w.e.f. 01st of January, 2021.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 05/2021 – Central Tax
New Delhi, the 8th March, 2021
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 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]
(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. 88/2020-Central Tax, dated the 10th November, 2020, published vide number G.S.R. 704(E), dated the 10th November, 2020.
