E-Invoicing Limit reduced to 5 Crore w.e.f. 01-08-2023

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION No. 10/2023 –Central Tax

New Delhi, the 10th May, 2023

G.S.R…..(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) videnumber G.S.R. 196(E), dated 21stMarch, 2020, namely:-

In the said notification, in the first paragraph, with effect from the 1st day of August, 2023, for the words “ten crore rupees”, the words “five crore rupees” shall be substituted.

[F. No. CBIC-20021/1/2023-GST]

(AlokKumar)

Director

Note: The principal notification No. 13/2020 –Central Tax, dated the 21stMarch, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)videnumber G.S.R. 196(E), datedthe 21stMarch, 2020 and was last amended videnotification No. 17/2022-Central Tax, dated the 1stAugust, 2022, published videnumber G.S.R. 612(E), dated the 1stAugust, 2022.