Self Enablement For e-Invoicing If your turnover exceeds INR 5 crores in the financial year 2023-2024 – GSTN Advisory
1. If your turnover exceeds INR 5 crores in the financial year 2023-2024, you will be required to start e-Invoicing from the next financial year, i.e., from 1st April 2024 onwards
2. For those who meet the notification criteria but have not yet been enabled on the portal, you can self-enable for e-Invoicing by visiting https://einvoice.gst.gov.in and start reporting through any of the 4 new Invoice Registration Portals (IRPs) – from e-Invoice IRP 3 to e-Invoice IRP 6
   https://einvoice3.gst.gov.in     https://einvoice4.gst.gov.in
   https://einvoice5.gst.gov.in     https://einvoice6.gst.gov.in
3. To report e-Invoices through NIC IRP 1 & 2, taxpayers can self-enable at
  https://einvoice1.gst.gov.in      https://einvoice2.gst.gov.in
For any assistance, please feel free to contact us at the GST Helpdesk number 1800-103-4786 or visit the Grievance Redressal Portal at https://selfservice.gstsystem.in/Â to log a ticket.
- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
- When delay is not huge & involves huge monetary liability, lenient approach to be taken
- EoGM of company can not ratify diversion of fund raised by preferential issue – SC
- Return of export cargo from Hormuz Strait where vessel do not lands at original port




