NOTIFICATIONS

Notification No. Subject
Notification No. 13/2020-Central Tax, dt. 21.03.2020 Seeks to notify the class of registered person required to issue e-invoice.(w.e.f.01.04.2020)
Notification No. 69/2019-Central Tax, dt. 13.12.2019 Seeks to notify the common portal for the purpose of e-invoice.(w.e.f.01.01.2020)
Notification No. 12/2017-Central Tax, dt. 28.06.2017

Notifies that a registered person having following turnover shall have to mention following digits of HSN in tax invoice issued by him :- for registered person having turnover in preceding FY < 1.5 crore = NIL (HSN), turnover 1.5 cr -5cr =2 digit(HSN), turnover > 5cr = 4 digit(HSN)

CIRCULARS

Circular No. Subject
Circular No. 137/07/2020-GST dt. 13.04.2020 Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued
Circular No. 108/27/2019-GST dt. 18.07.2019 Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion
Circular No. 90/09/2019-GST dt. 18.02.2019 Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply
Circular No. 43/17/2018-GST dt.13.04.2018 (Para 3) Queries regarding processing of refund applications for UIN agencies.

PRESS RELEASE

Date

Subject
08.07.2017 Clarification on migration, new registration, opting for composition scheme, and issue of Bills of supply

COMMUNITY INSIGHTS

Topic

Publish Date

All About Tax Invoices under GST

Invoicing under the Goods and Services Tax (GST) system involves specific procedures and requirements that businesses must adhere to when issuing invoices for goods and services. These invoices must comply with the CGST Act and include crucial information as prescribed in CGST Rules 2017. Furthermore, it is essential for businesses to understand whether they are required to issue a tax invoice or a consolidated invoice based on the nature and volume of transactions................... Read More

 04.01.2025