We hope this message finds you well. We are writing to inform you about an important update regarding e-Invoicing for B2B transactions.

As per Notification No. 10/2023 - Central Tax dated 10th May 2023, the threshold for e-Invoicing for B2B transactions has been lowered from 10 crores to 5 crores. This change is set to be applicable from 1st August 2023.

To align with this new regulation, GSTN has taken proactive measures to ensure a smooth transition for all eligible taxpayers with an Aggregate Annual Turnover (AATO) of 5 crores and above, as per GSTN records in any preceding financial year, for e-Invoicing. We are pleased to announce that these taxpayers are now enabled on all six IRP portals, including NIC-IRP, for e-Invoice reporting.

To check your enablement status, you can visit the e-Invoice portal at https://einvoice.gst.gov.in. We encourage all eligible taxpayers to verify their status and take necessary actions accordingly.

In the interest of trade, we strongly advise you to register and utilize the sandbox testing facility available at the IRP portals. This will allow you to familiarize yourselves with the invoice reporting mechanism and ensure a seamless transition to the e-Invoice system.

Please be aware that while the enablement status indicated on the e-Invoice portal does not impose a legal obligation on taxpayers to use e-Invoicing, the actual liability to generate IRN (Invoice Reference Number) shall be checked by taxpayers based on the applicable notification and the facts pertaining to their business.

We wish to remind you that the listing of enabled GSTINs is solely based on the turnover criteria reported in GSTR-3B. However, it is crucial for all taxpayers, both buyers and suppliers, to confirm whether they fulfill the conditions outlined in the notification/rules. Ultimately, it is the legal responsibility of each taxpayer to ensure compliance.

If, by any chance, a taxpayer who is otherwise eligible is not auto-enabled on the e-Invoice portal, there is a provision for self-enabling for e-Invoicing using the functionality provided on the portal.

As the implementation date approaches, we emphasize once again that all eligible taxpayers familiarize themselves with the e-Invoicing requirements and take the necessary steps to ensure compliance with the new threshold. It is essential to stay updated on the latest developments and guidelines to conduct your business smoothly within the GST framework.

If you have any further questions or require assistance, our support team is ready to help. Your cooperation in this matter will contribute to a successful and seamless transition to the e-Invoice system.
Thank you for your attention to this important update. We look forward to serving you better.


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