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State-specific compliance

E-Invoicing under GST in Jammu & Kashmir

How E-Invoicing under GST applies to a business operating in Jammu & Kashmir, with the state-level authority, citations and the next deadline.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

E-Invoicing under GST as it applies to businesses operating in Jammu & Kashmir. Generation of B2B invoices via the GST Invoice Registration Portal is mandatory for registered taxpayers whose aggregate turnover in any preceding year from FY 2017-18 onwards exceeded Rs 5 crore. Each invoice gets a unique Invoice Reference Number (IRN) and QR code.

  • SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) · Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)
    einvoice1.gst.gov.in

What it means in practice

E-Invoicing under GST is a central regulation that applies uniformly across India, including Jammu & Kashmir. In Jammu & Kashmir, the day-to-day administering authority and the office where filings are submitted will be the Jammu & Kashmir State GST Department alongside the central jurisdictional CGST officer.

Exemptions: SEZ units (not developers), insurers, banks, transporters, multiplex cinemas. NIC 1, 2 and 3 portals can be used interchangeably.

  • SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) · Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)
    einvoice1.gst.gov.in

Does E-Invoicing under GST apply to your business in Jammu & Kashmir?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends
Turnover thresholdAggregate turnover of ₹5 crore or moreDepends

Deadlines and penalty

Cadence
Ongoing · Continuous
Next due
No fixed date Ongoing duty
Penalty for default
Invoice without valid IRN is treated as no invoice — recipient denied ITC, supplier liable for penalty under Sec 122 (Rs 10,000 or tax due).

This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.

Citations

  • SourceCBIC Notification 13/2020-CT, as amended (latest 10/2023-CT) · Para 1 (Threshold reduced to Rs 5 cr w.e.f. 01.08.2023)
    einvoice1.gst.gov.in

Related

E-Invoicing under GST in other states