The class of registered person required to issue e-invoice - Turnover limit reduced to ₹ 20 Crores from ₹ 50 Crores - Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st March, 2020 - 01/2022 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 01/2022 Central Tax New Delhi, the 24th February, 2022 G.S.R. 159(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, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 196(E), dated 21 st March, 2020 , namely:- In the said notification, in the first paragraph, with effect from the 1st day of April, 2022, for the words fifty crore rupees , the words twenty crore rupees shall be substituted. [F. No. CBIC- 20021/1/2022-GST] RAJEEV RANJAN, Under Secy. Note : The principal notification No. 13/2020 Central Tax, dated the 21st March, 2020 was published in the Gazette of India, Extraordinary, vide number G.S.R. 196(E), dated 21st March, 2020 and was last amended vide notification No. 23/2021-Central Tax, dated the 1st June, 2021, published vide number G.S.R. 367(E), dated the 1st June, 2021 .