Central Tax Notifications

CGST Notification 13/2020

TitleSeeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
Number13/2020
Date21-03-2020
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1) In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 70/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 926 (E), dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than 6“a government department, a local authority” 1 “a Special Economic Zone unit and” those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees 2 “five hundred crore rupees” 3 “one hundred crore rupees”, 4 “fifty crore rupees” as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules 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 1 st October, 2020.


  1. Inserted vide Notification No. 61/2020 (dated 30th July 2020). 
  2. Substituted vide Notification No. 61/2020 (dated 30th July 2020. 
  3. Substituted vide Notification No.88/2020 (dated 10th November 2020). with effect from 1st January 2021. 
  4. Substituted vide Notification No. 05/2021 (dated 8th March 2021). with effect from the 1st day of April, 2021. 
  5. Inserted vide Notification No.70/2020 (dated 30th September 2020). with effect from 30th September 2020. 
  6. Inserted vide Notification No.23/2021 (dated 1st June 2021)