Circular No.: ES/371/2020-21 12th November, 2020
To: Members of the Council
Sub: CBIC implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021
CBIC has issued Notification No. 88/2020 – Central Tax dated 10th November, 2020 by making following amendments in Notification No. 13/2020 – Central Tax, dated 21st March, 2020-
In the said notification, in the first paragraph, with effect from the 1st day of January, 2021, for the words “five hundred crore rupees”, the words “one hundred crore rupees” shall be substituted.
Members may kindly make a note of the above.