E Invoice in GST above Rs 50 Crore
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 8th March, 2021
No. 05/2021–Central Tax
G.S.R. 160(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
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.