In a recent announcement, CBIC has amended the requirement for issuance of e-invoice w.e.f. January 1, 2021 making it applicable to registered persons whose turnover in any preceding financial year from 2017-18 onwards exceeds Rs. 100 crore in respect of supply of goods or services or both or exports. The board has also extended the time-limit for furnishing the details of outward supplies in FORM GSTR-1 for each of the tax periods w.e.f. January 1, 2021 till the 11th of month succeeding each tax-period. Refer to the relevant notifications here and here. For further queries, please reach us here
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