Seek to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 20 Cr from 01st April 2022 - 117/XI-2-22-9(47)/17-T.C. 178- U.P. Act-1-2017- Order-(228)-202216/03/2022 - Uttar Pradesh SGST
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E-invoicing threshold expanded for Uttar Pradesh GST taxpayers by lowering the turnover limit to twenty crore rupees. E-invoicing under the Uttar Pradesh Goods and Services Tax Rules was extended to taxpayers having an aggregate turnover exceeding twenty crore rupees by amending the earlier notification that had applied the requirement to taxpayers above fifty crore rupees. The substituted threshold took effect from 1 April 2022 and operates as a further amendment made under rule 48(4) of the Uttar Pradesh GST Rules, 2017.
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Provisions expressly mentioned in the judgment/order text.
E-invoicing threshold expanded for Uttar Pradesh GST taxpayers by lowering the turnover limit to twenty crore rupees.
E-invoicing under the Uttar Pradesh Goods and Services Tax Rules was extended to taxpayers having an aggregate turnover exceeding twenty crore rupees by amending the earlier notification that had applied the requirement to taxpayers above fifty crore rupees. The substituted threshold took effect from 1 April 2022 and operates as a further amendment made under rule 48(4) of the Uttar Pradesh GST Rules, 2017.
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