In a recent notification and circular issued by the Central Board of Indirect Taxes and Customs (CBIC) under the Goods and Services Tax (GST), the board has notified that with effect from January 01, 2021, e-invoicing will be applicable to taxpayers having aggregate turnover exceeding INR100 crores in the preceding financial years. The notification further provides that the amendment in section 39 of the Central Goods and Services Tax Act, 2017 (CGST Act) to enable quarterly filing of return by certain class of taxpayers, has been notified w.e.f. 10 November 2020. Please refer to the relevant notification here. For further details please reach us here.