GST E-Invoicing – Enhancement of aggregate turnover By Rohit Kumar

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GST E-Invoicing – Enhancement of aggregate turnover for applicability of E-Invoicing  

Update Source

CBIC CGST Notification dated 30th July, 2020

Release No.

TM/GST/081 dated 31st July, 2020

CBIC has issued Notification No 60/2020 – Central Tax and Notification No 61/2020 – Central Tax Dated 30th July, 2020 enhancing threshold for preparing E-Invoice to Rs 500 Crores. Earlier the said limit for preparing E-Invoice was Rs 100 Crores. The provisions shall come into effect from 1st October, 2020.

The summary of notification is summarised below

Sl. No

Notification No


Summary of Notification


61/2020 – Central Tax


The turnover limit for applicability of E-Invoicing provisions for registered Taxpayers has been enhanced to Five hundred crore rupees (Earlier the said limit was Rs 100 Crores)

E-Invoicing shall not be applicable to a “Special Economic Zone”


60/2020 – Central Tax


New Format/ Schema for E-Invoice has been released (Version 1.1).


13/2020-Central Tax


Date for implementation is proposed from 1st October, 2020

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