The Tamil Nadu GST & Central Excise Department has issued a booklet on “FAQ on e-Invoice” in Tamil & English published by Chennai which was released by Shri. Tarun Bajaj Secretary Revenue GOI during Annual Conference of (Pr)DGs/Chief Commissioners of CGST & Customs, on May 06, 2022, in presence of Sh. Vivek Johri Chairman & all Members of CBIC.
In the e-invoice system, a taxpayer generates e-invoice in his respective software and reports these invoices on the Invoice Registration Portal (IRP). The IRP will process the e-invoice through API.
Recently, the Government has clarified that the e-Invoicing system will get extended to those annual aggregate turnover of more than Rs.20 crore up to Rs.50 crore starting from 1st April 2022.
In June 2021, the Central Board of Indirect Taxes (CBIC) had issued a notification seeking to waive the penalty imposed on non-compliance of dynamic QR code provisions for B2C invoices between 1st December 2020 and 30th September 2021.
Later, the CBIC has notified vide Central Tax Notification no.23 dated 1st June 2021 that the e-invoicing system shall not apply to a government department and local authority.
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