Notification No.: 17/2022 – Central Tax
Date of Notification: 1st August 2022
Relevant Sections and Rules:
- Central GST Rules, 2017:
- Rule 48(4) – Manner of issuing invoice (E-Invoicing)
- Notification Amended: Notification No. 13/2020 – Central Tax dated 21st March 2020
Summary of Notification
- Lowering of E-Invoicing Threshold from ₹20 Crore to ₹10 Crore:
The Central Government, based on GST Council recommendations, has amended Notification No. 13/2020–CT by reducing the e-invoicing applicability threshold from ₹20 crore to ₹10 crore turnover.
📆 Effective Date: 1st October 2022
🧾 Businesses with turnover above ₹10 crore in any preceding financial year (from 2017–18 onwards) are now mandated to issue e-invoices for B2B supplies.
This amendment significantly broadens the scope of e-invoicing compliance and aligns with phased implementation strategy under Rule 48(4) of CGST Rules.
