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
