Notification No. 13/2020
Date: March 21, 2020
Subject: Extension and scope of mandatory e-invoicing for specified registered persons
Description:
Notifies registered persons with aggregate turnover exceeding ₹100 crore as liable to issue e-invoices for B2B supplies. Supersedes Notification No. 70/2019–Central Tax. Defers the implementation date of mandatory e-invoicing. Specifies applicability excluding certain categories under rule 54.
Effective Date: 01.10.2020
Previous Notification: Notification No. 70/2019 – Central Tax dated 13.12.2019