GCCO/TECH/RPTS/59/2024-TECH-O/o CC-CGST-ZONE-NAGPUR I/2706884/2025
भारत सरकार GOVERNMENT OF INDIA
वित्त मंत्रालय MINSTRY OF FINANCE
मुख्य आयुक्त का कार्यालय
OFFICE OF THE CHIEF COMMISSIONER
केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क, नागपुर क्षेत्र
CENTRAL INDIRECT TAXES & CUSTOMS, NAGPUR
ZONE
जी.एस.टी. भवन, तेलंगखेड़ी मार्ग, सिविल लाइन्स, नागपुर-४४०००१
GST Bhawan, Telangkhedi Road Civil Lines, Nagpur-440001
F. No. GCCO/TECH/RPTS/10/2020-TECH Nagpur
Date: [Date of Digital Signature]
MOST URGENT
REMINDER - II
To,
The Pr. Commissioner / Commissioner,
CGST & Central Excise,
Nagpur I, Nagpur II, Nashik, Aurangabad.
Sir,
Subject: - Action in respect of non-issuance of e-invoices by notified class of
Taxpayers who are mandatorily required to issue e-invoice as per
legal Provisions – Regarding
.........................
Please refer to this office letter dated 07.01.2025 and its reminder dated 05.02.2025
on the above-mentioned subject. Further, kind attention is invited to GST Policy wing
letter/Instruction issued vide F. No. CBIC – 20006/15/2023-GST dated 18.10.2023 (copy
enclosed).
2. Vide above referred letter dated 07.01.2025 and its reminder dated 05.02.2025, the
Commissionerates were requested to verify all the taxpayers shared by GSTN regarding non-
issuance of e-invoice and send the revised report in Modified Proforma A by 10.02.2025.
3. In this regard, it is regretfully observed that Nagpur I, Nashik and Aurangabad
Commissionerates have submitted the revised report for January 2025. Whereas, Nagpur II
Commissionerate has not submitted the revised report till date.
4. Further, it is observed from the revised reports that there still exists significant
number of taxpayers shared by GSTN which have not been verified. Further, all the non-
exempted taxpayers who have been found to be not issuing e-invoices, have not been issued
notices as per the law. There is a big difference between no. of non-exempted taxpayers who
have been found to be not issuing e-invoices and no. of non-exempted taxpayers to whom
notices issued.
5. It was expected that by this time, all the GSTIN shared by GSTN, would have been
verified and all the non-exempted taxpayers who have been found to be not issuing e-
invoices, should have been issued the notices in accordance with GST Policy wing
GCCO/TECH/RPTS/59/2024-TECH-O/o CC-CGST-ZONE-NAGPUR I/2706884/2025
letter/Instruction issued vide F. No. CBIC – 20006/15/2023-GST dated 18.10.2023. But, it
has not happened.
6. In this regard, it is once again requested to verify all the GSTIN shared by GSTN and
issue notices as per the Instruction dated 18.10.2023, to the non-exempted taxpayers who
have been found to be not issuing e-invoice.
7. Further, it is requested to submit the revised report for the month of January 2025 in
Modified Proforma A within 3 working days of the receipt of this letter. Further, the report
for the subsequent months shall also be submitted in the above Modified Proforma A, within
their due date (i.e. by 5th of the next month).
8. This issues with the approval of the Chief Commissioner, CGST, Central Excise and
Customs, Nagpur Zone.
Yours sincerely,
Enclosed: - As Above
(Venkatesham Anamala)
Additional Commissioner (CCO)
GCCO/TECH/RPTS/59/2024-TECH-O/o CC-CGST-ZONE-NAGPUR I/2577955/2025
भारत सरकार GOVERNMENT OF INDIA
वित्त मंत्रालय MINSTRY OF FINANCE
मुख्य आयुक्त का कार्यालय
OFFICE OF THE CHIEF COMMISSIONER
केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क, नागपुर क्षेत्र
CENTRAL INDIRECT TAXES & CUSTOMS, NAGPUR
ZONE
जी.एस.टी. भवन, तेलंगखेड़ी मार्ग, सिविल लाइन्स, नागपुर-४४०००१
GST Bhawan, Telangkhedi Road Civil Lines, Nagpur-440001
F. No. GCCO/TECH/RPTS/10/2020-TECH Nagpur Date: [Date of Digital Signature]
To,
The Pr. Commissioner / Commissioner,
CGST & Central Excise,
Nagpur I/ Nagpur II/ Nashik/ Aurangabad.
Sir,
Subject: - Action in respect of non-issuance of e-invoices by notified class of
Taxpayers who are mandatorily required to issue e-invoice as per
legal Provisions - Regarding
.........................
Please refer to this office email dated 14.10.2024, this office letter dated 04.11.2024
and your office letter dated 05.12.2024 (Nagpur I), 11.12.2024 (Nagpur II), 12.12.2024
(Nashik) and 12.12.2024 (Aurangabad) on the above-mentioned subject. Further, kind
attention is invited to GST Policy wing letter/Instruction issued vide F. No. CBIC –
20006/15/2023-GST dated 18.10.2023 (copy enclosed).
2. In this regard, reports for the month of November 2024 as submitted by your offices
are summarised as follows:
Action in respect of non-issuance of e-invoices by notified class of taxpayers who are
mandatorily required to issue e-invoice (November 2024)
No. of
Taxpayer No. of
shared by taxpayers No. of
No. of
GSTN exempted taxpayers not No. of taxpayers
Commissio taxpayers
regarding from issuing e- to whom notice
nerate verified out of
non- issuance of invoice out of issued
(1)
issuance e-invoice (2)
of e- out of (2)
invoice
[1] [2] [3] [4] [5]
Nagpur-I 1394 1144 552 451 0
Nagpur-II 2183 1754 1163 207 164
Nashik 2785 1841 882 184 23
Aurangabad 2326 1708 853 753 0
Nagpur
8688 6447 3450 1595 187
Zone
GCCO/TECH/RPTS/59/2024-TECH-O/o CC-CGST-ZONE-NAGPUR I/2577955/2025
3. It appears from the aforementioned table that there exists some taxpayers who are
issuing e-invoice as per the law. The numbers of these taxpayers can be deduced as follows:
No. of
No. of
Taxpayer No. of
taxpayers
shared by No. of taxpayers
No. of exempted
GSTN taxpayers not issuing e-
Commissionerat taxpayers from
regardin issuing e- invoice out of
e verified out of issuance
g non- invoice out of (2)
(1) of e-
issuance (2) i.e.
invoice
of e- [(2) – (3 + 4)]
out of (2)
invoice
[1] [2] [3] [4] [5]
Nagpur-I 1394 1144 552 451 141
Nagpur-II 2183 1754 1163 207 384
Nashik 2785 1841 882 184 775
Aurangabad 2326 1708 853 753 102
Nagpur Zone 8688 6447 3450 1595 1402
4. In view of this, it is requested to direct the concerned officers to verify the number of
taxpayers mentioned in Column 5 of the above table who are found to be issuing e-invoice as
per the law, in a targeted manner and report the same in Modified Proforma A (enclosed).
5. Further, there is a huge difference noticed in Column No. 1 and Column No.2 i.e. No.
of Taxpayer shared by GSTN regarding non-issuance of e-invoice and No. of taxpayers
verified. In this regard, it is requested to verify all the taxpayer shared by GSTN regarding
non-issuance of e-invoice and report the same in Modified Proforma A.
6. In view of the above, it is requested to submit this monthly report for November 2024
and December 2024 in Modified Proforma A by 10.01.2025 and for subsequent months on
or before 05th of every following month.
Yours sincerely,
Enclosed: - As Above
(Venkatesham Anamala)
Additional Commissioner (CCO)
GCCO/TECH/RPTS/59/2024-TECH-O/o CC-CGST-ZONE-NAGPUR I/2662943/2025
भारत सरकार GOVERNMENT OF INDIA
वित्त मंत्रालय MINSTRY OF FINANCE
मुख्य आयुक्त का कार्यालय
OFFICE OF THE CHIEF COMMISSIONER
केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क, नागपुर क्षेत्र
CENTRAL INDIRECT TAXES & CUSTOMS, NAGPUR
ZONE
जी.एस.टी. भवन, तेलंगखेड़ी मार्ग, सिविल लाइन्स, नागपुर-४४०००१
GST Bhawan, Telangkhedi Road Civil Lines, Nagpur-440001
F. No. GCCO/TECH/RPTS/10/2020-TECH Nagpur Date: [Date of Digital Signature]
REMINDER - I
To,
The Pr. Commissioner / Commissioner,
CGST & Central Excise,
Nagpur I, Nagpur II, Nashik, Aurangabad.
Sir,
Subject: - Action in respect of non-issuance of e-invoices by notified class of
Taxpayers who are mandatorily required to issue e-invoice as per
legal Provisions - Regarding
.........................
Please refer to this office letter dated 07.01.2025 on the above-mentioned subject.
Further, kind attention is invited to GST Policy wing letter/Instruction issued vide F. No.
CBIC – 20006/15/2023-GST dated 18.10.2023 (copy enclosed).
2. Vide this letter, Commissionerates were requested to verify all the taxpayers shared by
GSTN regarding non-issuance of e-invoice and send the revised report for the month of
December 2024 in Modified Proforma A by 10.01.2025.
3. However, it is regretfully observed that only Nashik and Aurangabad
Commissionerates have submitted the revised report, but both have not verified all the
taxpayers shared by GSTN, who have not been issuing e-invoice. Whereas, Nagpur I and
Nagpur II Commissionerates, have not submitted the revised report till date.
4. The data as per the recent most submission by each Commissionerate is summarised
as:
Action in respect of non-issuance of e-invoices by notified class of taxpayers who are
mandatorily required to issue e-invoice
No. of No. of
No. of
Taxpayer taxpayers No. of No. of
No. of taxpayers
shared by exempted taxpayers taxpayers
taxpayers to whom
Commissionerate GSTN from issuing e- not issuing
verified out notice
regarding issuance of invoice out e-invoice
of (1) issued out
non- e-invoice of (2) out of (2)
of (5)
issuance of out of (2)
GCCO/TECH/RPTS/59/2024-TECH-O/o CC-CGST-ZONE-NAGPUR I/2662943/2025
e-invoice
[1] [2] [3] [4] [5] [6]
Nagpur-I 1394 1144 620 137 387 111
Nagpur-II 2183 1754 1163 384 207 164
Nashik 2785 2262 1305 793 164 23
Aurangabad 2326 1939 1134 216 589 326
NAGPUR ZONE 8688 7099 4222 1530 1347 624
5. In the aforementioned table, it can be seen that there still exist 1589 taxpayers shared
by GSTN regarding non-issuance of e-invoice which have not been verified so far. Thus, it is
once again requested that Commissionerates verify all the taxpayers shared by GSTN
regarding non-issuance of e-invoice in the targeted manner and submit the report for the
month of January 2025 by 3 PM on 10.02.2025.
Yours sincerely,
Enclosed: - As Above
(Nem Singh)
Additional Commissioner (CCO)
I 88'? t, 9'12-
F. No. CBIC- 20006/15/2023-GsT
Government of India
I
r 8 lrof r"p
Ministry of Finance Department of Revenue
Cental Board Indirect Taxes & Customs'
GST PolicY Wing
New Delhi, D ated lt I 10 12023
To,
All the Principal chief commissioners / chief commissioners of central Tax
Madam/Sir,
Subject: Action in respect of non-issuance of e-invoices by notified class of
provisions-reg'
taxpayers who are mandatorily required to issue e-invoice as per legal
Attention is invited to various notifications issued for setting the annual aggregate
48 of the
tumover limit for mandatory implementation of e-invoicing under sub-rule (4) of Rule
in
Cenhal Goods and Service Tax, Rules, 2017 (hereinafter referred to as "CGST Rules")
phased manner. Recently, sixth phase has been introduced, vide notification no. 1012023 -
central Tax dated 1010512023, wherein, with effect from 01st August 2023, e-invoicing
has
Rupees Five crore
been made mandatory for taxpayers having aggregate tumover of more than
in any financial year from 2Ol7 -18 onward. The intent behind e-invoicing is not only to
payers but also to
automate tax relevant processes thereby reducing compliance burden on tax
ensure better management of taxes and significant reduction of tax evasion
and siphoning of
public funds by addressing various frauds like carousel fraud, no invoicing or invoicing with no
through the above
loods supplied, fraudulent export ITC refunds, etc' Accordingly,
notifications, steps have been initiated to introduce 'e-invoicing' for reporting of Business
to
Business (B2B) and export supply transactions, barring certain classes of registered
persons
which have been exempted ftom issuing e-invoices.
also brought to notice that \i/ith the insertion of clause (s) in Rule 46 of the
GGST
2. ltis
notified
Rules, the taxpayers (having Annual Aggregate Tum Over of more than the threshold
under sub-rule (4) of rule 48 of the cGST Rules but have been exempted from
the issuance ofe-
that they are
invoices under relevant legal provisions) are required to declare on their invoices
not required to issue invoice in the manner specified in sub-rule (4) of rule 48 of the
GGST
Rules. Further, the taxpayers, who have exceeded the prescribed threshold
of aggregate tumover
introduced
but are exempted from issuance of e-invoice, can file the declaration on the recently
functionality on the portal to make a self- declaration regarding category under which they are
exempted from issuance of e-invoices.
3. However, analysis of key statistics (relating to e-invoice) released for the month of
August 2023 shows that there is a huge gap between the number of eligible taxpayers based on
their tumover and the number of e-invoices shown generated against these taxpayers indicating
less generation or non-generation of e-invoice on their part. This defeats the very intent behind
the implementation of e-invoice. Thus, it is imperative that non-compliance of the above said
provisions by the eligible tax payers needs to be examined by the field formations so as to
ensure compliance on the part of the said taxpayers and if 6quired, enforce penal provisions
against them for continuous non-compliance on their part despite being nudged by the tax
authorities.
4. In this regard, a list of such taxpayers who are mandatorily required to issue e-invoices
through electronic invoicing under sub-rule (4) of rule 48 of the CGST Rules but are not issuing
the same will be shared by the GSTN. Accordingly, the field formations are advised to take the
following action on the list provided by GSTN:
The tax authorities may find the reasons for non-issuance of B2B and export invoices
through e-invoicing by such taxpayers. If it is reported by the taxpayers that they have not
exceeded the prescribed threshold limit under sub-rule (4) of rule 48 of the CGST Rules
or are exempted from issuance ofe-invoice under relevant legal provisions/ notifications,
they may be advised to declare their exempted category on the fi:nctionality on the portal
by using the functionality recently provided by GSTN. If the reasons are not in
accordance with the provisions of the Rules and the relevant notifications, the taxpayers
may be nudged and advised to immediately start issuing invoices through e-invoicing.
ll. The tax authorities may also inform the taxpayers (who have exceeded annual aggregate
tumover and are mandatorily required to issue invoices through e-invoicing) about the
provisions of sub-rule (5) of rule 48 of CGST Rules providing that any invoice issued by
such taxpayers, in the manner other than the manner prescribed under sub-rule (4) of rule
48 of the CGST Rules, i.e. other than e-invoicing, shall not be heated as valid invoice.
They may also be informed that they will be liable to penalty under clause (e) of sub-
section (3) of section 122 of CGST Act, in case of their failure to issue invoices through
e-invoicing system.
lll. In case of continuous non-compliance of the provisions of rule 48(4) of CGST Rules by
the taxpayers, who are otherwise required to issue invoices for B2B and export
transactions through e-invoicing, appropriate penal action, as mentioned in sub-para (ii)
above, may be initiated under the CGST Act and Rules made thereunder. To begin with,
emphasis should be laid on the taxpayers who have exceeded aggregate turnover of more
than Rupees Fifty Crore, as suffrcient time has elapsed since e-invoicing has been made
mandatory for these taxpayers from April 2021.
lv. Any systemic issues' faced by such taxpayers
for issuance of e-invoices, may be
to the notice of GSTNNIC for subsequeni brought
remedial action.
5' The principar chief commissioner/
chief commissioner of the .GST Zones
requested to closely monitor the are
status of implementation or [Link]
officers' within their zones. The officers prouirio^ ul"*, o.,o
oi ,rr. [Link] rorrnations may be suitabry advised
implement the above mentioned provisions to
ro. ,nr*ing strict adherence to mandatory
invoicing by the eligible ta(payers. e-
This issues with the approval of Revenue
Secretary.
b^%i,q t>a
Sanjay Mangal
Principal Commissioner (GST)
Copy to:
I'
The pr. Director General, Directorate
Generar of Goods and services
MTNL Bu,ding, Bhikaji Kama prace, Tax,56 Froor,
New Derhi iioooo [Link] the progress
taken by the CGST field formationso,,t" of
Hrfr:"r tiu of taxpayers provided by
2' The Joint secretary, G*S-f counc, secretariat, 5h. Froor,
Jeevan Bharti Bu,ding,
Janpath Road, connaught place,
New n.*,i-r iootir with request
to all State Tax authorities for information to circurate this retter
and necessary action at their end.
3. The CEO, Goods Service Tax Network,
Intemational Airport, New Delhi_l
W"rla.*t l, Aerocity, Indira Gandhi
10037 for infonnutior, *d o.r"..ary action.
Action in respect of non-issuance of e-invoices by notified class of taxpayer
No. of Taxpayer
shared by GSTN No. of taxpayers
Commissionerate Divisions
regarding non- verified out of (1)
issuance of e-invoice
[1] [2]
City
Hingna
Nagpur-I Chandrapur
Bhandara
TOTAL
City
Amravati
Nagpur-II Akola
Kalmeshwar
TOTAL
Nashik-I
Ahmadnagar
Dhule
Nashik
Nashik-II
Jalgaon
TOTAL
Aurangabad Urban
Aurangabad Rural
Aurangabad Jalna
Nanded
TOTAL
Note: - *Commissionerates are requested to strictly adhere to instructions given under GST P
by notified class of taxpayers who are mandatorily required to issue e-invoice (January 2025)
Reason / Remark
No. of regarding Action
No. of taxpayers No. of
No. of taxpayers taxpayers not taken against
exempted from taxpayers to
issuing e-invoice issuing e- unverified
issuance of e- whom notice
out of (2) invoice out of taxpayers (non
invoice out of (2) issued out of (5)
(2) responders) i.e. [(1)
- (2)]
[3] [4] [5] [6] [7]
nstructions given under GST Policy wing letter dated 18.10.2023
Reason / Remark
regarding Action taken
against Taxpayers who
are required to issue e-
invoice and to whom
notice has not been
issued i.e.
[(5) - (6)]
[8]
