With effect from 1st October, 2022, Every registered taxable person whose aggregate annual turnover exceeds Rs. 10 Cr in any of the financial year since 2017-18 shall liable to issue E-Invoice. Earlier the limit was Rs. 20 Croroes.
The registered person who is required to issue E-Invoice shall upload its’ tax invoice in json file on Invoice Registration Portal (IRP) in accordance with e-invoice schema in INV-01 and shall get back digitally signed json from IRP with IRN and QR Code.
Ministry Of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 17/2022-Central Tax | Dated: 1st August, 2022
G.S.R. 612(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 October, 2022, for the words “twenty crore rupees”, the words “ten crore rupees” shall be substituted.
[F. No. CBIC-20021/2/2022-GST]
Rajeev Ranjan, Under Secy.
Note : The principal No. 13/2020 – Central Tax, dated the 21St March, 2020was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated the 21st March, 2020 and was last amended vide notification No. 01/2022-Central Tax, dated the 24th February, 2022, published vide number G.S.R. 159(E), dated the 24th February, 2022.
Author Bio
MANPOWER SERVICES IS LIABLE FOR GST OR NOT
whether limit of 10 crore includes branch transfer or not.
f during FY 2022-2023, my turnover crossing limit of Rs. 10 Cr. in the month of jan,2023 them from which month i need to start E – Invoicing?
If during FY 2022-2023, my turnover crossing limit of Rs. 10 Cr. in the month of jan,2023 them from which month i need to start E – Invoicing?
What is the calculation of GST AATO is it consider gross sales or net sales pl guide us.
Gst query :
For purpose of e-invoicing , the threshold turnover mentioned in notification – is it PAN based or GST number based turnover ? a company having multiple branches and gst registrations , overall turnover for all branches if exceeds 10 cr but individual branches / gst turnover is less than 10 cr , does it require to issue e invoice for all gst registrations from 1 oct or no e invoicing required in such case
Am login e invoice portal, am click the e invoice option, but not going in the option….
is this aggregrate turnover panbased turnover or gst turnover
PAN Based