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        Case ID :
        GST - States

        Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 50 Cr from 01st April 2021. - (02/2021)FD 16 CSL 2021 - Karnataka SGST

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        E-invoicing applicability expanded by lowering the turnover threshold, bringing more taxpayers within GST compliance from April. Amends the Karnataka GST notification under rule 48(4) to substitute the existing turnover benchmark in the first paragraph of Notification (07/2020) No. FD 03 CSL 2020 (e), thereby lowering the turnover threshold and expanding taxpayer applicability for e-invoicing, effective from the 1st day of April, 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 applicability expanded by lowering the turnover threshold, bringing more taxpayers within GST compliance from April.

                                Amends the Karnataka GST notification under rule 48(4) to substitute the existing turnover benchmark in the first paragraph of Notification (07/2020) No. FD 03 CSL 2020 (e), thereby lowering the turnover threshold and expanding taxpayer applicability for e-invoicing, effective from the 1st day of April, 2021.


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