Seeks to amend Notification no. 10650 dated 31.03.2020 bearing S.R.O. No. 90/2020 in order to amend the class of registered persons for the purpose of e-invoice - 22401 -FIN-CTI-TAX- 0001 /2020 - Orissa SGST
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E-invoice threshold raised and SEZ units excluded from specified registered person class under GST applicability. The notification amends the earlier Finance Department notification on e invoice applicability by inserting 'a Special Economic Zone unit' among categories excluded from the specified class of registered persons and by substituting the earlier turnover threshold amount with a higher turnover threshold. These amendments, made on the recommendation of the GST Council, are deemed to have come into force with effect from 30th July, 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-invoice threshold raised and SEZ units excluded from specified registered person class under GST applicability.
The notification amends the earlier Finance Department notification on e invoice applicability by inserting "a Special Economic Zone unit" among categories excluded from the specified class of registered persons and by substituting the earlier turnover threshold amount with a higher turnover threshold. These amendments, made on the recommendation of the GST Council, are deemed to have come into force with effect from 30th July, 2020.
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