Notifies Registered persons for e-invoicing under Rule 48 of GST whose aggregate turnover exceed limit- CGST Notification No. 13/2020 – Central Tax dated 21.03.2020

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 21st March, 2020

No. 13/2020–Central Tax

G.S.R. 196(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 70/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 926 (E), dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than ¹[a government department, a local authority,] ²[a Special Economic Zone unit and] those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in ³[any preceding financial year from 2017-18 onwards] exceeds ⁴[⁵[⁶[⁷[⁸[⁹[five crore rupees]]]]]], as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person ¹⁰[or for exports].

2. This notification shall come into force from the 1st October, 2020.

[F. No. 20/06/03/2020-GST]
PRAMOD KUMAR, Director

References

1. Inserted by Notification No. 23/2021-Central Tax dated 1st June, 2021.

2. Inserted by Notification No. 61/2020-Central Tax dated 30th July, 2020.

3. Substituted by Notification No. 70/2020-Central Tax dated 30th September, 2020, for the words “a financial year”.

4. Substituted by Notification No. 61/2020-Central Tax dated 30th July, 2020, for the words “one hundred crore rupees”.

5. Substituted by Notification No. 88/2020-Central Tax dated 10th November, 2020, w.e.f. 01.01.2021, for the words “five hundred crore rupees”.

6. Substituted by Notification No. 05/2021-Central Tax dated 8th March, 2021, w.e.f. 01.04.2021, for the words “one hundred crore rupees”.

7. Substituted by Notification No. 01/2022-Central Tax dated 24th February, 2022, w.e.f. 01.04.2022, for the words “fifty crore rupees”.

8. Substituted by Notification No. 17/2022-Central Tax dated 1st August, 2022, w.e.f. 01.10.2022, for the words “twenty crore rupees”.

9. Substituted by Notification No. 10/2023-Central Tax dated 10th May, 2023, w.e.f. 01.08.2023, for the words “ten crore rupees”.

10. Inserted by Notification No. 70/2020-Central Tax dated 30th September, 2020.

11. The exemption under Notification No. 13/2020-Central Tax from generation of e-invoices is for the entity as a whole and is not restricted by the nature of supply being made by the said entity. [Circular No. 186/18/2022-GST dated 27.12.2022]