{"id":5940,"date":"2023-06-29T12:35:45","date_gmt":"2023-06-29T12:35:45","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=5940"},"modified":"2026-02-13T11:31:09","modified_gmt":"2026-02-13T11:31:09","slug":"is-gst-e-invoicing-limit-going-to-be-can-be-decreased-to-inr-1-5","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/is-gst-e-invoicing-limit-going-to-be-can-be-decreased-to-inr-1-5\/","title":{"rendered":"Is GST E-invoicing limit going to be can be decreased to INR 1.5?"},"content":{"rendered":"<h1><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5941\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/GST-E-invoicing-limit-decreased-to-INR-1.5.jpg\" alt=\"GST E-invoicing limit decreased to INR 1.5\" width=\"1109\" height=\"588\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/GST-E-invoicing-limit-decreased-to-INR-1.5.jpg 796w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/GST-E-invoicing-limit-decreased-to-INR-1.5-300x159.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/GST-E-invoicing-limit-decreased-to-INR-1.5-768x407.jpg 768w\" sizes=\"(max-width: 1109px) 100vw, 1109px\" \/><\/h1>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dcffbbdedf1\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dcffbbdedf1\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/is-gst-e-invoicing-limit-going-to-be-can-be-decreased-to-inr-1-5\/#Is_the_GST_e-invoicing_limit_going_to_be_can_be_decreased_to_INR_15\" title=\"Is the GST e-invoicing limit going to be can be decreased to INR 1.5?\">Is the GST e-invoicing limit going to be can be decreased to INR 1.5?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/is-gst-e-invoicing-limit-going-to-be-can-be-decreased-to-inr-1-5\/#Who_Must_Generate_e%E2%80%91Invoices_Turnover-based_Phases\" title=\"Who Must Generate e\u2011Invoices? (Turnover-based Phases)\">Who Must Generate e\u2011Invoices? (Turnover-based Phases)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/is-gst-e-invoicing-limit-going-to-be-can-be-decreased-to-inr-1-5\/#Exemptions_from_e%E2%80%91Invoicing_under_GST_law\" title=\"Exemptions from e\u2011Invoicing under GST law\u00a0\">Exemptions from e\u2011Invoicing under GST law\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/is-gst-e-invoicing-limit-going-to-be-can-be-decreased-to-inr-1-5\/#Time_Limit_for_Reporting_e%E2%80%91Invoices_under_GST\" title=\"Time Limit for Reporting e\u2011Invoices under GST\u00a0\">Time Limit for Reporting e\u2011Invoices under GST\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/is-gst-e-invoicing-limit-going-to-be-can-be-decreased-to-inr-1-5\/#How_e%E2%80%91Invoicing_Helps_Prevent_Tax_Evasion_under_GST\" title=\"How e\u2011Invoicing Helps Prevent Tax Evasion\u00a0under GST\">How e\u2011Invoicing Helps Prevent Tax Evasion\u00a0under GST<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify; line-height: 22.5pt; background: white; margin: 3.75pt 0in 3.75pt 0in;\"><span class=\"ez-toc-section\" id=\"Is_the_GST_e-invoicing_limit_going_to_be_can_be_decreased_to_INR_15\"><\/span><span style=\"color: #000080;\"><strong><span style=\"font-size: 18pt; font-family: 'Open Sans', sans-serif;\">Is the GST e-invoicing limit going to be can be decreased to INR 1.5?<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The Goods and Services Tax Council may soon make e-invoicing compulsory for Goods and Services Tax taxpayers with a turnover of INR 50,000,000.<\/li>\n<li>Now the Central Board of Indirect Taxes and Customs has issued recommendations for mandatory new e-invoicing for Goods and Services Tax taxpayers with sales of more than INR 5,00,00,000.\u00a0 The above decision is going to be implemented with effect from 1.08.2023.<\/li>\n<li>As per sources, in the above case, the decision was to further decrease the e-invoice threshold limit to INR 1,50,00,000\/-. \u00a0is taken in the upcoming Goods and Services Tax Council Meeting, then it might be effective from 1<sup>st<\/sup> December 2023.<\/li>\n<li>One senior GST officer says Goods and Services Tax taxpayers will get sufficient time to implement the same.<\/li>\n<\/ul>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Who_Must_Generate_e%E2%80%91Invoices_Turnover-based_Phases\"><\/span><span style=\"color: #000080;\"><strong>Who Must Generate e\u2011Invoices? (Turnover-based Phases)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1hm93bs f1ddd56o f16vktn6 f1enuhaj fdclmfp f1ev3kgc ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 292px;\" tabindex=\"0\" width=\"1117\">\n<tbody>\n<tr>\n<th><strong>Phase<\/strong><\/th>\n<th><strong>Applicable to taxpayers with AATO &gt;<\/strong><\/th>\n<th><strong>Effective From<\/strong><\/th>\n<th><strong>Notification<\/strong><\/th>\n<\/tr>\n<tr>\n<td>I<\/td>\n<td>\u20b9500 crore<\/td>\n<td>01\u201110\u20112020<\/td>\n<td>61\/2020, 70\/2020<\/td>\n<\/tr>\n<tr>\n<td>II<\/td>\n<td>\u20b9100 crore<\/td>\n<td>01\u201101\u20112021<\/td>\n<td>88\/2020<\/td>\n<\/tr>\n<tr>\n<td>III<\/td>\n<td>\u20b950 crore<\/td>\n<td>01\u201104\u20112021<\/td>\n<td>05\/2021<\/td>\n<\/tr>\n<tr>\n<td>IV<\/td>\n<td>\u20b920 crore<\/td>\n<td>01\u201104\u20112022<\/td>\n<td>01\/2022<\/td>\n<\/tr>\n<tr>\n<td>V<\/td>\n<td>\u20b910 crore<\/td>\n<td>01\u201110\u20112022<\/td>\n<td>17\/2022<\/td>\n<\/tr>\n<tr>\n<td>VI<\/td>\n<td>\u20b95 crore<\/td>\n<td>01\u201108\u20112023<\/td>\n<td>10\/2023<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>If turnover crosses the threshold in the current financial year, e\u2011invoicing applies from the next financial year.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Exemptions_from_e%E2%80%91Invoicing_under_GST_law\"><\/span><span style=\"color: #000080;\"><strong>Exemptions from e\u2011Invoicing under GST law\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Regardless of turnover, the following entities are exempt:<\/strong><\/span><\/p>\n<ul>\n<li>Notified Businesses : <span style=\"font-size: 16px;\">Insurers,\u00a0<\/span><span style=\"font-size: 16px;\">Banks\/Financial Institutions\/NBFCs, <\/span><span style=\"font-size: 16px;\">Goods Transport Agencies (GTA),\u00a0<\/span><span style=\"font-size: 16px;\">Passenger transport service providers,\u00a0<\/span><span style=\"font-size: 16px;\">Cinema exhibition service providers (multiplex),\u00a0<\/span><span style=\"font-size: 16px;\">SEZ units,\u00a0<\/span><span style=\"font-size: 16px;\">Government departments &amp; local authorities, and <\/span><span style=\"font-size: 16px;\">OIDAR service providers<\/span><\/li>\n<li>Documents\/Transactions excluded : <span style=\"font-size: 16px;\">B2C supplies, <\/span><span style=\"font-size: 16px;\">Exempt\/Nil-rated B2B or B2G supplies, <\/span><span style=\"font-size: 16px;\">Imports, <\/span><span style=\"font-size: 16px;\">High-seas\/bonded warehouse transactions, <\/span><span style=\"font-size: 16px;\">FTWZ transactions and <\/span><span style=\"font-size: 16px;\">Reverse charge under section 9(4)<\/span><\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"Time_Limit_for_Reporting_e%E2%80%91Invoices_under_GST\"><\/span><span style=\"color: #000080;\"><strong>Time Limit for Reporting e\u2011Invoices under GST\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>As per the advisory of 5 November 2024, the mandatory 30-day GST\u00a0reporting time limit applies to AATO \u2265 \u20b9100 crore. and extended to AATO \u2265 \u20b910 crore from 1 April 2025.<\/li>\n<\/ul>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"How_e%E2%80%91Invoicing_Helps_Prevent_Tax_Evasion_under_GST\"><\/span><span style=\"color: #000080;\"><strong>How e\u2011Invoicing Helps Prevent Tax Evasion\u00a0<\/strong><\/span><span style=\"color: #000080;\"><strong>under GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Real\u2011time reporting = immediate visibility of transactions<\/li>\n<li>No gap to manipulate invoices post-transaction<\/li>\n<li>Fake ITC becomes difficult due to system matching<\/li>\n<li>Audit trail improves transparency<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Mandatory Fields of an e\u2011Invoice<\/strong><\/span><\/p>\n<div>\n<p>The e\u2011invoice schema contains 12 sections + 6 annexures (total 138 fields), 5 mandatory sections like Basic details, Supplier details, Recipient details Invoice item details, Document total, and 30 mandatory fields, including Document type (INV\/CRN\/DBN), Supplier legal name &amp; GSTIN, Address &amp; State code, Invoice number &amp; date, Item details, Tax amounts, and Original invoice reference (in case of amendments)<\/p>\n<p>From 1 June 2025: IRP will treat invoice numbers as case\u2011insensitive and convert them to uppercase automatically.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10050\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/GST-.png\" alt=\"GST limits\" width=\"1090\" height=\"1370\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/GST-.png 382w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/06\/GST--239x300.png 239w\" sizes=\"(max-width: 1090px) 100vw, 1090px\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Is the GST e-invoicing limit going to be can be decreased to INR 1.5? The Goods and Services Tax Council may soon make e-invoicing compulsory for Goods and Services Tax taxpayers with a turnover of INR 50,000,000. Now the Central Board of Indirect Taxes and Customs has issued recommendations for mandatory new e-invoicing for Goods &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[931],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5940"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=5940"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5940\/revisions"}],"predecessor-version":[{"id":10049,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/5940\/revisions\/10049"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=5940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=5940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=5940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}