Legal roadmap for E-Invoicing GST

legal roadmap of E-invocing GST
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Legal roadmap for E-Invoicing GST

GST Council had approved the standard of e-invoice in the 37th GST Council Meeting held on 20th Sep 2019.

Phase I – E-invoicing was made mandatory for registered taxpayers, other than a special economic zone unit & those referred to in sub-rules (2), (3), (4) & (4A) of rule 54, whose aggregate turnover in the financial year exceeds Rs. 500 Crores w.e.f. 1st October 2020.

Phase II – E-invoicing was made mandatory for registered taxpayers, other than a special economic zone unit & those referred to in sub-rules (2), (3), (4) & (4A) of rule 54, whose aggregate turnover in the financial year exceeds Rs. 100 Crores w.e.f. 1st January 2021.

Phase III – E-invoicing is likely to make mandatory for registered taxpayers, other than a special economic zone unit & those referred to in sub-rules (2), (3), (4) & (4A) of rule 54, whose aggregate turnover in the financial year exceeds Rs. 50 Crores w.e.f. 1st April 2021.

E-invoicing is being implemented in a phased manner so it is advisable (not mandatory) to obtain a declaration from vendors whether e-invoicing is applicable to them. Specimen for such declaration to be obtained from vendors.

E-invoicing will not be mandatory for the following  

⇒ A registered taxpayer whose annual aggregate turnover does not exceed Rs 50 Crores.

⇒ Special Economic Zone unit

⇒ Goods Transport Agency

⇒ Passenger Transport Service

⇒ Supplying Services by way of admission to the exhibition of cinematograph films on multiple screens

⇒  An insurance company or a banking company or a financial institution, including a non-banking financial company.

CBIC has issued the following notifications so far laying down the legal roadmap for E-Invoicing

CGST Notification no. 68 dated 13.12.2019 –  To carry out changes in the CGST Rules, 2017

CGST Notification no. 69 dated 13.12.2019 – Notify the common portal for the purpose of e-invoice.

CGST Notification no. 70 dated 13.12.2019 – Notify the class of registered persons required to issue e-invoice.

CGST Notification no. 71 dated 13.12.2019 – To give effect to Rule 46 of the CGST Rules, 2017.

CGST Notification no. 72 dated 13.12.2019 – Notify the class of registered persons required to issue invoices having QR Code.

CGST Notification no. 13 dated 20.03.2020 – To exempt certain class of registered persons from issuing e-invoices & extend the date of implementation.

CGST Notification no. 60 dated 30.07.2020 – To make the Ninth amendment (2020) to CGST Rules.

CGST Notification no. 61 dated 30.07.2020 – To amend CGST Notification no. 13 in order to amend the class of registered persons for the purpose of e-invoice.

CGST Notification no. 70 dated 30.09.2020 – To amend CGST Notification no. 13 in order to amend the financial year and to include taxpayers

CGST Notification no. 72 dated 30.09.2020 – To make the Eleventh amendment (2020) to the CGST Rules.

CGST Notification no. 73 dated 30.09.2020 – Notify a special procedure for taxpayers for issuance of e-Invoices  for October 2020

CGST Notification no. 88 dated 10.11.2020 – Notify the class of registered persons required to issue invoices having QR Code.

CGST Notification no. 05 dated 08.03.2021 – Notify the class of registered persons required to issue invoices having QR Code.



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About CA Ankita Khetan 163 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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