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ARTICLE · 17 MARCH 2021

GST E-Invoicing Mandatory For Suppliers With Turnover Exceeding 50 Crores

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The Ministry of Finance (Department of Revenue) has released a notification dated March 08, 2021 mandating GST Electronic Invoicing System for taxable Suppliers with turnover more than INR 50...

IndiaTax
Lucy Rana
Lucy Rana
Rupin Chopra
Rupin Chopra
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The Ministry of Finance (Department of Revenue) has released a notification dated March 08, 2021 mandating GST Electronic Invoicing System for taxable Suppliers with turnover more than INR 50 Crores[1]. The present notification has been issued further amending the Ministry's notification March 21, 2020 which made GST E-invoicing mandatory for suppliers with turnover more than INR 100 Crores[2].

Thus, the GST E-invoicing has been made mandatory by the Government for suppliers having aggregate turnover exceeding from earlier stipulated amount of INR 100 Crores to INR 50 crores. The same shall be effective from April 1, 2021.

As per the amendment, the notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).

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