E-invoicing threshold reduced for Assam GST taxpayers as aggregate turnover limit is lowered to five crore rupees. E-invoicing applicability under the Assam Goods and Services Tax framework was expanded by reducing the aggregate turnover threshold for taxpayers covered by the notification. With effect from 1 August 2023, the prescribed turnover limit was substituted from ten crore rupees to five crore rupees in the earlier notification issued under rule 48(4) of the Assam GST rules. The amendment was made by the Assam Government in exercise of delegated rule-making powers on the recommendations of the Council, and the notification was stated to come into force from 10 May 2023.
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 threshold reduced for Assam GST taxpayers as aggregate turnover limit is lowered to five crore rupees.
E-invoicing applicability under the Assam Goods and Services Tax framework was expanded by reducing the aggregate turnover threshold for taxpayers covered by the notification. With effect from 1 August 2023, the prescribed turnover limit was substituted from ten crore rupees to five crore rupees in the earlier notification issued under rule 48(4) of the Assam GST rules. The amendment was made by the Assam Government in exercise of delegated rule-making powers on the recommendations of the Council, and the notification was stated to come into force from 10 May 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.