As per Advisory dated 13th April 2023, it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with Annual Aggregate Turnover greater than or equal to 100 crores. The said restriction will apply to all document types for which IRN is to…
W.e.f. 1st August 2023, generating E-Invoice for B2B Supply of goods or services or both, or for exports shall be mandatory for taxpayers whose aggregate turnover exceeds rupees 5 crore in any financial year.
In order to implement non-intrusive means of compliance verification, CBIC has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers.
This module will enable the officers to scrutinize the GST returns of Centre Administered Taxpayers selected on the basis of data analytics and risks identified by the System.