GST Notification No 04/2026-CT
The Central Government has amended Notification No. 13/2020-Central Tax dated 21.03.2020, issued under Rule 48(4) of the CGST Rules, 2017, to expand the scope of e-invoicing.The amendment shall come into force from 01.01.2027.
Under the amended notification, e-invoicing shall cover the following transactions:
- Supply of goods or services or both to registered persons (B2B).
- Export of goods or services or both.
- Supply of goods or services or both received from unregistered persons where GST is payable by the recipient under Reverse Charge Mechanism (RCM).
- Import of services.
With effect from 01.01.2027, the e-invoicing framework shall be extended to recipient-generated self-invoices for specified inward supplies from unregistered persons liable to RCM and import of services, in addition to existing B2B and export transactions. The existing turnover-based applicability and exemptions under Notification No. 13/2020-Central Tax, as amended, shall continue to apply.
