Circular No. ES/442/2020-21 9th March, 2021
To: Members of the Council
Sub: CBIC implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 1st April, 2021
CBIC has issued Notification No. 05/2021 – Central Tax dated 8th March, 2021 by making following amendment in Notification No. 13/2020 – Central Tax dated 21st March, 2020.
In the said notification, in the first paragraph, w.e.f.1st April, 2021, for the words “one hundred crore rupees”, the words “fifty crore rupees” shall be substituted.
Members may kindly make a note of the above.