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        Case ID :
        GST - States

        IMPLEMENTATION OF e-INVOICING FOR THE TAXPAYERS HAVING AGGREGATE TURNOVER EXCEEDING RS.100 CRORE FROM 01ST JANUARY 2021 - G.O.Ms.No.31 - Andhra Pradesh SGST

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        E-invoicing requirement expanded to a lower turnover threshold, broadening applicability and mandating compliance from January. The Government amended the Andhra Pradesh GST notification under sub-rule (4) of Rule 48 to substitute the threshold of Five Hundred Crore Rupees with One Hundred Crore Rupees for mandatory e-invoicing, thereby expanding the class of taxpayers required to issue e-invoices; the amendment is effective from 1st January 2021.
                          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-invoicing requirement expanded to a lower turnover threshold, broadening applicability and mandating compliance from January.

                                The Government amended the Andhra Pradesh GST notification under sub-rule (4) of Rule 48 to substitute the threshold of Five Hundred Crore Rupees with One Hundred Crore Rupees for mandatory e-invoicing, thereby expanding the class of taxpayers required to issue e-invoices; the amendment is effective from 1st January 2021.


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