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e-Invoicing Under GST | Impacts & Advantages in 2021

By siliconindia  |  Wednesday, 19 May 2021, 05:29 Hrs After involving businesses with an aggregate above 5 Crore, the number of e-Invoicing subscribers has increased notably. This upsurge in the businesses eligible for e-Invoicing has also impacted the current GST return filings system. e-Invoicing under GST is the new face of the GST structure and will soon apply to all the businesses irrespective of their turnovers. Businesses should accept e-Invoicing with a positive approach for their benefit. In this article, we will understand some of the direct impacts of e-Invoicing under GST and understand the benefits of this system on taxpayers and businesses. e-Invoicing under GST allows paperless record-keeping of Invoices

GST e-Invoicing and time of supply provisions: Should they be in sync?

GST e-Invoicing and time of supply provisions: Should they be in sync? SECTIONS GST e-Invoicing and time of supply provisions: Should they be in sync?By Rahul Aggarwal, ET CONTRIBUTORS Last Updated: Apr 17, 2021, 01:25 PM IST Share Synopsis The concept of e-invoicing at this scale is new in the Indian indirect tax environment and its impact on regular commercial practices has just started to emerge. iStock An invoice must be issued on or before the undertaking of certain events viz. delivery of goods/provision of service. Over the past six months, we witnessed the gradual implementation of various e-invoicing provisions based on the turnover of the taxpayers. Various notifications have been issued, prescribing the taxpayers, to comply with e-invoicing requirements. Such taxpayers have been generating IRNs and QR codes from the IRP and issuing tax invoices to the recipients in respect of their outward supplies.

E-invoice mandatory for MSMEs with over Rs 50 Cr turnover from April 1

Share on The government has made it mandatory for businesses with over Rs 50 crore turnover to generate e-invoices for B2B transactions from April 1. Under Goods and Services Tax (GST) law, e-invoicing for business-to-business (B2B) transactions has been made mandatory for companies with turnover of over Rs 500 crore and Rs 100 crore from October 1, 2020, and January 1, 2021, respectively. E-invoicing will be extended to companies with turnover over Rs 50 crore from April 1, the Central Board of Indirect Taxes and Customs (CBIC) said in a notification. ALSO READ Under e-invoicing, taxpayers have to generate invoices on their internal systems (ERP/accounting/billing software), and then report them online to the Invoice Registration Portal (IRP).

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