CBIC reduces Limit for E-invoice

CBIC Reduces Limit for E-invoice from Rs. 20 Crore to Rs. 10 Crore w.e.f 1ST OCT 2022

What is E-invoice?

E-Invoicing/E-Invoice is a form of electronic billing which is increasingly mandated by Governments across the World due to tax evasion.

A. E-invoicing shall not be applicable to the following categories of registered persons irrespective of the turnover:

An insurance or a banking company or a financial institution, including an NBFC

  • A SEZ unit
  • A Goods Transport Agency (GTA)
  • A registered person supplying passenger transportation services
  • A registered person supplying services by way of admission to the exhibition of cinematographic films in multiplex cinema
  • Government department and local authority

Ernst Notification

In India, the Government introduced e-invoicing in mid of the financial year 2020 with businesses having aggregate turnover above Rs. 500 Crore. The limit of Rs. 500 Crore turned to Rs. 100 Crore from 1st January 2021 then to Rs. 50 Crore from 1st April 2021 and now it is Rs. 20 Crore from 1st April 2022.

Interestingly, if the turnover in any of the financial years from 2017-18 till now crosses the aggregate turnover limit then e-invoicing is applicable.

As per Rule 48(4) of the CGST Rules, 2017, an e-invoice is required to be prepared by the taxpayer by uploading the specified particulars in FORM GST INV-01 on the Invoice Registration Portal (IRP) and obtain the Invoice Reference Number (IRN).

What is the process for generating E-Invoices?

E-invoices are to register under the E-invoice portal. One has to separately register themselves on the e-invoice portal. Gladly, if the taxpayer register itself on the e-invoice portal then there is no need to special register themselves on the e-way bill portal.

1. Login to website – einvoice1.gst.gov.in

2. Select “Registration”, subsequent to which select, “Portal Login”

3. After selection of “Portal Login” we have to enter our “GSTIN” and select “Go”

Details as per GST portal like, Name, Mobile No, and Email-Id will be displayed automatically and after verifying the same, we have to press “Click on OTP” button. After verification of OTP through registered mobile number, one can set. Username and Password for E-Invoice GS portal. Subsequent to the registration, we will generate E-Invoice

To generate e-invoice we have to download E-invoice utility from Portal. To download that one can click on “Help” >> “Tools” >> “Bulk Generation Tools”. Basically, there are two tools one is, “Excel Utility (Bulk Generation Tools)” or the other is “GePP tool”. GePP tool is for small taxpayers and excel utility for others.

Cancellation of E-Invoice

  • To cancel, “E-Invoice”, on right side corner, we have to select, “cancel e-invoice”. Accordingly we have to mention, “Acknowledgement number” or “IRN” and cancel the same. We have to cancel each invoice, “One by One”.
  • There is no option to modify the e-invoice once generated.
  • Once an IRN is cancelled, the same invoice number cannot be used again to generate another invoice.
  • Cancel can be done within 24 hours.
  • Amendment and cancellation of e-invoices are allowed on the GST portal but as per the provisions of GST law, any changes made will be flagged to proper officer for information.


G.S.R. 612(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 21st March, 2020, namely:-

In the said notification, in the first paragraph, with effect from the 1st day of October, 2022, for the words “20 CRORES rupees “, the words “10 CRORES rupees” shall be substituted.

Don't forget to share this article :-

Stay Updated With Our Blogs!

Explore more of our blogs to have better clarity and understanding
of the latest corporate & business updates.

Why People Choose Our Services ?

Free Legal Advice

We provide free of cost consultation and legal advice to our clients.

Tech Driven Platform

All our services are online no need you to travel from your place to get our services.

Grow your business

Experts Team

We are a team of more than 15+ professionals with 11 years of experience.

Transparent pricing

There are no hidden & extra charges* other than the quote/invoice we provide.

100 % Client Satisfaction

We aim that all our customers are fully satisfied with our services.

On-Time Delivery

We value your time and we promise all our services are delivered on time.

Why Trust legal Suvidha?

People Who loved our services and what they feel.

In this Journey of the past 10+ years, we had gained the trust of many startups, businesses, and professionals in India and stand with a 4.9/5 rating in google reviews.

Rajesh Srivastava
Rajesh Srivastava
Startup CEO
Read More
Great services and expertise. Highly recommended, Quick work and provided good support for the entire process. Made things very easier for us and I got my first ever Trademark for my product in just no time. I recommend their services to all the Startups for a hassle-free registration and other services. Again Thank You So Much Team Legal Suvidha... Good work...
Read More
Excellent service and has been very timely in response. They are very patient too and guided us with the right steps even though we approached them with very few days left before the deadline. I highly recommend them to other startups who need legal advice and do all the paperwork at the year-end. And we would approach them for all our future requirements as well.
Krish Mundarath
Krish Mundarath
Read More
We highly recommend them. Best in class services. Thank you for helping me through the process and for prompt replies. All the Best in your Endeavors. We highly recommend them. Best in class services. Thank you for helping me through the process and for prompt replies. All the Best in your Endeavors. I will surely consider them for future work.
Inamul Hashmi
Inamul Hashmi
Read More
Legal Suvidha filed my GST, Income Tax Returns for my business Happy by their service. They are Excellent, cost effective, efficient, co-operative & Genuine service providers keep up the good work in the future. Thank you for shaping my business in the right direction. I would suggest others to take up their services they are better than other competitions present in the market.

Our Partnerships & Collaborations

Contact us and grow your business

Legal Suvidha App

Now all Professional Services in a Single Click !

Now get all the services required for your business in a single app.

Subscribe to our newsletter & grow your business

Subscribe To Our Newsletter .

Sign up to receive email updates on new product announcements, special promotions, sales & more.