Based on queries received from Trade and Industry in the recent past, the FAQs on e-invoicing were updated. CLICK HERE to access the revised FAQs ( www.gstn.org.in > e-invoice > FAQs).
As clarified in the FAQs, on fulfilment of prescribed conditions, the obligation to issue e-invoice in terms of Rule 48(4) (i.e. reporting invoice details to IRP, obtaining IRN and issuing invoice with QR Code) lies with concerned taxpayer.
Further, the term “aggregate turnover in a financial year”, in Notification No. 70/2019 – Central Tax , dated 13th December, 2019 covers financial years since the advent of GST, i.e. from 2017-18 (July 2017 to March 2018) onwards. Hence, as a facilitation measure, all the taxpayers who were having aggregate turnover of Rs. 500 Cr. and above during said FYs (based on GSTR-3B data) were enabled by default on e-invoice portal https://einvoice1.gst.gov.in/ .
