State-specific compliance
E-Invoicing under GST in Jammu & Kashmir
How E-Invoicing under GST applies to a business operating in Jammu & Kashmir, with state-specific authority, citations and current deadlines.
Definition
E-Invoicing under GST as it applies to businesses operating in Jammu & Kashmir. 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 Jammu & Kashmir. In Jammu & Kashmir, the day-to-day administering authority and the office where filings are submitted will be the Jammu & Kashmir 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 Jammu & Kashmir?
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