Central Tax Notifications

CGST Notification 10/2023


Title Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023.
Number 10/2023
Date 10-05-2023
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G.S.R…..(E):- In exercise of the powers conferred by sub-rule (4) of the 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 August, 2023, for the word “ten crore rupees:, the words “five crore rupees” shall be substituted.