State-specific compliance
E-Invoicing under GST in Gujarat
How E-Invoicing under GST applies to a business operating in Gujarat, with state-specific authority, citations and current deadlines.
Definition
E-Invoicing under GST as it applies to businesses operating in Gujarat. Generation of B2B invoices via the GST Invoice Registration Portal is mandatory for registered taxpayers whose aggregate turnover in any preceding year from FY 2017-18 onwards exceeded Rs 5 crore. Each invoice gets a unique Invoice Reference Number (IRN) and QR code.
- SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) — Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)einvoice1.gst.gov.in
What it means in practice
E-Invoicing under GST is a central regulation that applies uniformly across India, including Gujarat. In Gujarat, the day-to-day administering authority and the office where filings are submitted will be the Gujarat State GST Department alongside the central jurisdictional CGST officer.
Exemptions: SEZ units (not developers), insurers, banks, transporters, multiplex cinemas. NIC 1, 2 and 3 portals can be used interchangeably.
- SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) — Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)einvoice1.gst.gov.in
Does E-Invoicing under GST apply to your business in Gujarat?
Deadlines and penalty
Cadence: ongoing
Penalty for default: Invoice without valid IRN is treated as no invoice — recipient denied ITC, supplier liable for penalty under Sec 122 (Rs 10,000 or tax due).
Citations
- SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) — Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)einvoice1.gst.gov.in