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.
- Assessment itself is not a process to penalise assessee for earning undisclosed income – High Court
- Actual use of asset is not the sole test for allowability of depreciation – ITAT
- Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
