Notification 5/2021 - Central Tax
Date: March 8, 2021
Effective From: April 1, 2021
Subject
Implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021
Content
G.S.R.....(E).– In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/2020 – Central Tax, dated the 21st March, 2020, publ…