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e-invoicing – Taxpayers having aggregate turnover exceeding Rs. 50 Cr from 1.4.2021.

Notification No. 05/2021 – Central Tax, dt. 8.3.2021

G.S.R…..(E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central
Goods and Services Tax Rules, 2017, the Government, on the recommendations of the
Council, hereby makes the following further amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 –
Central Tax, dated the 21st March, 2020, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020,
namely:-
In the said notification, in the first paragraph, with effect from the 1st day of April, 2021, for
the words “one hundred crore rupees”, the words “fifty crore rupees” shall be substituted.
[F. No. CBEC-20/13/01/2019-GST](Pramod Kumar)
Director, Government of India
Note: The principal notification No. 13/2020 – Central Tax, dated the 21st March, 2020 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st
March, 2020 and was last amended vide notification No. 88/2020-Central Tax, dated the 10th
November, 2020, published vide number G.S.R. 704(E), dated the 10th November, 2020.

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