Comprehensive Summary of GST E-Invoicing Applicability

 

1. General Applicability of E-Invoicing under GST

E-invoicing under GST is governed by Rule 48(4) of the CGST Rules, 2017. It mandates certain registered taxpayers to generate invoices through the Invoice Registration Portal (IRP).

·        Key Points:

·        • Applicable to businesses with aggregate turnover of ₹5 crore or more in any financial year from 2017–18 onwards.

·        • Covers B2B transactions, exports, and credit/debit notes.

·        • Not applicable to B2C invoices or exempted entities.

·        Exemptions include:

·        • Banks, insurers, NBFCs, and financial institutions

·        • Goods Transport Agencies (GTA)

·        • SEZ units (not developers)

·        • Government departments and local authorities

·        • Passenger transport services and cinema admissions

2. Example Case: Business Starting in 2023–24

Turnover progression:

·        • FY 2023–24: ₹2 crore

·        • FY 2024–25: ₹3 crore

·        • FY 2025–26: Exceeds ₹5 crore

Conclusion: Since the turnover exceeds ₹5 crore in FY 2025–26, e-invoicing becomes applicable from FY 2026–27 (as the threshold is based on any preceding financial year).

3. Key Notifications & Circulars

Notifications:

·        • Notification No. 13/2020 – Central Tax: Introduced e-invoicing for turnover ≥ ₹100 crore from 1 Oct 2020.

·        • Notification No. 61/2020 – Central Tax: Deferred implementation to 1 Oct 2020.

·        • Notification No. 70/2020 – Central Tax: Reduced threshold to ₹500 crore.

·        • Notification No. 88/2020 – Central Tax: Reduced threshold to ₹100 crore.

·        • Notification No. 05/2021 – Central Tax: Reduced threshold to ₹50 crore.

·        • Notification No. 17/2022 – Central Tax: Reduced threshold to ₹10 crore.

·        • Notification No. 10/2023 – Central Tax: Current threshold ₹5 crore from 1 Aug 2023.

Circulars:

·        • Circular No. 186/18/2022-GST: Clarified applicability for government departments registered for TDS.

·        • Circular No. 198/10/2023-GST: Clarified scope of Rule 48(4) and exemptions.

4. Chronology of E-Invoicing Notifications

Notification No.	Date	Threshold & Applicability
13/2020 – Central Tax	21 Mar 2020	Introduced e-invoicing for turnover ≥ ₹100 crore from 1 Oct 2020
61/2020 – Central Tax	30 Jul 2020	Deferred implementation to 1 Oct 2020
70/2020 – Central Tax	30 Sep 2020	Reduced threshold to ₹500 crore
88/2020 – Central Tax	10 Nov 2020	Reduced threshold to ₹100 crore
05/2021 – Central Tax	8 Mar 2021	Reduced threshold to ₹50 crore
17/2022 – Central Tax	1 Aug 2022	Reduced threshold to ₹10 crore
10/2023 – Central Tax	10 May 2023	Reduced threshold to ₹5 crore from 1 Aug 2023

5. Clarified Scope of Rule 48(4) and Exemptions

Rule 48(4) mandates notified taxpayers to generate invoices through the IRP for B2B supplies, exports, and credit/debit notes.

·        Exemptions include:

·        • Government departments registered only for TDS under GST (Section 51)

·        • Banks, insurers, NBFCs, and financial institutions

·        • SEZ units (not developers)

·        • Goods Transport Agencies (GTA)

·        • Passenger transport services

·        • Admission to cinema halls

6. Practical Takeaways for Businesses and Government Departments

·        • E-invoicing applies to registered persons with turnover exceeding ₹5 crore in any financial year since 2017–18.

·        • Applies to B2B transactions, exports, and credit/debit notes only.

·        • B2C transactions are excluded.

·        • Government departments registered only for TDS are exempt.

·        • Exemptions also apply to banks, insurers, NBFCs, SEZ units, GTA, passenger transport, and cinema admissions.

1st Child and Mother connection through Astrology

Divine Connection Between Mother & her Child

By applying this simple example any mother can easily verify that how her 1^st child is already decided in advance. The data needed is the DOB, TIME & PLACE of Birth of MOTHER and 1^st Child. Please note this principle not applicable to FATHER Chart.

Formula:

Whenever  RAHU or KETU (i.e.) DNA hit the 5^th House/5^th Lord of Mother there is a possibility of Birth of 1^st Child of that Mother.

Disclaimer:

I am not an astrologer and neither advocating it. I am just sharing an information which may be helpful to lots of mothers and sisters. Just for thought and analysis and data collection. I am in no way preaching astrology.

Basic understanding

Who will take birth and when and to which mother is already decided and let’s collect data and see if some exception exists or not.

Mother is the gate way of the creator, what the creator wants it is the mother who delivers it and father is the heritage i.e. the source of the creation.

The whole living being is the combination of MIND+SOUL+BODY+DNA

Everything that creates is the mother including the “mind” which we call MOON in astrology.

Everything that is created has some energy or source including the “Soul” which we call SUN in astrology.

Every creation is observed through the “body” which we call “Earth” in astrology.

The movement of SUN+EARTH+MOON creates two intersection points one is RAHU and other is KETU. If we analyse the movement deeply, we will be able to understand that EARTH is moving like similar to DNA structure.

Short form of planets  Su- Sun, Ma- Mars, Ve- Venus, Me- Mercury, Mo- Moon, Ke- Ketu, Ju- Jupiter, Sa-Saturn, Ra- Rahu

Example:

Put DOB, TIME & PLACE of Birth of MOTHER in any online Kundli software and download lagna kundli like bellow

Chart of Mother

From (Mother Chart) Note down the coloured house and number mentioned therein like here it is – 6

Refer the Rasi And Their Lords Table from above and find the planet corresponding to Sl No-6, it is Mercury

 

In your chart the house may have any number written therein, just locate the number and find the planet name against that number from the Table.

 

So, we have two things from Mother chart:

1-     We have a Number – 6

2-     We have a planet - Mercury

  

Put DOB, TIME & PLACE of Birth of 1^st Child in any online Kundli software and download lagna kundli like bellow

First Child Chart

From (1^st Child Chart) note down (Ke) and (Ra) and connect them with an arrow like above

 Note: “Ke” and “ Ra” may be anywhere in the chart of the child table just locate it and connect by an arrow.

Lets apply the formula:

“Ke” OR “ Ra” in CHILD chart must hit the planet or the number as identified in the MOTHER chart.

In the above example the “Ke” in the child chart hit the number “6”

Simply means the Child carries the DNA (i.e. KETU +RAHU) of Mother

 

Exception:

If someone finds her child chart Ke or Ra not hitting the  Number or Planet of the mother then just change the Month of the birth of CHILD to 3 months earlier and 3 Months later and recheck the applicability. Ex. DOB of child is 10-5-2025, change it to 10-2-2025 and 10-8-25 and check again. This is exception and has some reason to it.

 

Please apply it and let me know how many cases are matching and how many cases are not matching.