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RP who is required to issue e-invoice [Rule 48(4) of CGST Rule]
Notification No. 70/2019 - Central...

Notification No. 13/2020 - Central...

Notification No. 13/2020 - Central Tax dated 23-03-2020 [Rule 48(4) of CGST Rule]

Notification No. 13/2020-Central Tax dt. 23-03-2020

In exercise of the powers conferred by rule 48(4) of the CGST Rules, 2017,

and in supersession of the Notification No. 70/2019-Central Tax dt. 13-12-2019 except as respects things done or omitted to be done before such supersession,

the Government notifies

RPs having AT > Rs.10 Cr shall have IRN in B2B or Export Invoice

RP, other than

[1][a government department, a local authority,]

[2][a Special Economic Zone unit and]

those referred to in sub-rules 54(2), (3), (4) and (4A), [Insurer, Bank, GTA, Multiplex Screen]

whose aggregate turnover in a [3][any preceding FY from 2017-18 onwards] exceeds [4][Rs.5 Cr],

shall prepare invoice and other prescribed documents, in terms of rule 48(4)

in respect of supply of goods or services or both to a registered person [5][or for exports].

2. This notification shall come into force from the 1st October, 2020.
 

[1] Words inserted by Notification No. 23/2021-Central Tax dt. 01-06-2021.

[2] Words inserted by Notification No. 61/2020-Central Tax dt. 30-07-2020.

[3] Substituted for words “a financial year” by Notification No. 70/2020-Central Tax dt. 30-09-2020.

[4] Substituted for words “ten crore rupees” by Notification No. 10/2023-Central Tax dt. 10-05-2023 wef 01-08-2023.

Substituted for words “twenty crore rupees” by Notification No. 17/2022-Central Tax dt. 01-08-2022 wef 01-10-2022.

(4) Substituted for words “fifty crore rupees” by Notification No. 01/2022-Central Tax dt. 24-02-2022 wef 01-04-2022.

(3) Substituted for words “one hundred crore rupees” by Notification No. 05/2021-Central Tax dt. 08-03-2021 wef 01-04-2021.

(2) Substituted with “one hundred crore rupees” for words “five hundred crore rupees” by Notification No. 88/2020-Central Tax dt. 10-11-2020 wef 01-01-2021.

(1) Substituted with “five hundred crore rupees” for words “one hundred crore rupees” by Notification No. 61/2020-Central Tax dt. 30-07-2020.

[5] Words inserted by Notification No. 70/2020-Central Tax dt. 30-09-2020.

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