All India MSME and Tax Professionals Association
The Finance Minister
Govt. of India
Re: – E-invoicing for the dealers having turnover above certain limits in the any Preceding any Financial year from 2017-18 onwards- Request for giving immunity to these dealers up to 31st. March 2021.
With reference to above it is respectively submitted that certain Dealers, specially situated at remote or non-district area and dealing in agricultural and related produce failed to opt the e-invoicing though their turnover crossed the limit of Rs, 100,00 crore in any preceding financial year from 2017-18.
The reason is that in the initial Notification No. 13/2020- Central Tax, dated 21st. March 2020 the period used was only “Financial Year” but through Notification No. 70/2020 — Central Tax dated 30th Sept .2020 it was replaced by “any preceding Financial Year from 2017-18 onwards” so some of the dealers failed to catch the amendment and since in the current financial year their turnover was below the limit hence failed to opt for the e-invoicing.
Further in some cases the Turnover for the Financial Year 2019-20 was also below the prescribed limit but the turnover in the Financial Year 2018-19 crossed the Limit and no doubt these dealers are covered the amended Notification but still it is some time not possible for the dealers of remote area to catch such provisions hence due to confusion and their inability to understand the provision they failed to follow the provision,
These dealers have properly issued the e-way bills for their supply and also shown their supply in the GSTR-1 but e-invoicing was started late from the appointed date but there is no evasion of tax hence your good self is
therefore requested to please give immunity to these dealers from non-issuing the e-invoices till 31st. March 2021 on the condition that they have issued all the e-way bills properly.
Address – Chohttan Road, Barmer (Rajasthan)
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