Action in respect of non-issuance of e-invoices by notified class of taxpayers who are mandatorily required to issue e-invoice as per legal provisions

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....ual aggregate turnover limit for mandatory implementation of e-invoicing under sub-rule (4) of Rule 48 of the Assam Goods and Service Tax, Rules, 2017 (hereinafter referred to as "Assam GST Rules") in phased manner. Recently, sixth phase has been introduced, wherein, with effect from 01st August 2023, e-invoicing has been made mandatory for taxpayers having aggregate turnover of more than Rupees Five crore in any financial year from 2017-18 onward. The intent behind e-invoicing is not only to automate tax relevant processes thereby reducing compliance burden on tax payers, but also to ensure better management of taxes and significant reduction of tax evasion and siphoning of public funds by addressing various frauds like carousel fraud, no ....

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....part. This defeats the very intent behind the implementation of e-invoice. Thus, it is imperative that non-compliance of the above said provisions by the eligible tax payers needs to be examined by the field formations so as to ensure compliance on the part of the said taxpayers and if required, enforce penal provisions against them for continuous non- compliance on their part despite being nudged by the tax authorities. 4. In this regard, a list of such taxpayers as provided by GSTN who are mandatorily required to issue e-invoices through electronic invoicing under sub-rule (4) of rule 48 of the Assam GST Rules, but are not issuing the same have been shared to all Zone/Unit. Accordingly, the field formations are advised to take the foll....