CBIC amends Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice

Circular No. ES/283/2020-21                                                                  1st August, 2020   

 

To: Members of the Council

  

Sub.: CBIC amends Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice

 

Dear Member,

 

CBIC has issued Notification No. 61/ 2020 – Central Tax dated 30th July, 2020 by making amendments in Notification No.13/2020-Central Tax dated 21st March, 2020 in order to amend the class of registered persons for the purpose of e-invoice.

 

Accordingly, the turnover limit for mandatory implementation of e-invoicing has been increased from INR 100 crore to INR 500 crore. Further, exemption from the issuance of e-invoice has also been extended to Special Economic Zone Unit (SEZ Unit). 

 

Members may kindly make a note of the above amendments.

 

Thanking you,

 

Yours faithfully,

 

S.BALARAJU

EXECUTIVE DIRECTOR 

 

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