Notification No 01/2022 Central Tax : GST E-invoice mandatory if turnover above Rs 20 crore from 01.04.2022

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 24th February, 2022
No. 01/2022 – Central Tax

G.S.R. 159(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, 2022, for the words ―fifty crore rupees‖, the words ―twenty crore rupees‖ shall be substituted.

[F. No. CBIC- 20021/1/2022-GST]
RAJEEV RANJAN, Under Secy.

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. 23/2021-Central Tax, dated the 1st June, 2021, published vide
number G.S.R. 367(E), dated the 1st June, 2021.