RSM India

Newsflash : New return filing procedure and expansion of the ambit of E-invoicing w.e.f. 1 January 2021

The Government has notified a new return filing procedure for small taxpayers and also increased the ambit of e-invoicing provision from January 2021. The highlights of the said notifications are as under-

  1. The Scheme for quarterly return filing along with monthly payment of taxes for small taxpayers (up to Rs.5 crores turnover) shall be effective from January 2021.

The Government has made mandatory to comply with e-invoicing provisions w.e.f. 1 January 2021 to the registered person having aggregate turnover exceeding Rs.100 crores.

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