Points to note w.e.f 1st April 2021 for GST

1. Invoice: a. Issue unique invoice series for the F.Y. 2020-21. b.Issuing e-invoice is mandatory for taxpayers having aggregate turnover exceeding Rs. 50 lakhs in any of the financial year 2017-18, 2018-19, 2019-20 or 2020-21. c. The requirement to furnish HSN on invoices:

2. Avail ITC in F.Y. 2021-22 for goods purchased before 31st March 2021 but received on or after 1st April 2021.