Notification No. 61/2020
Date: July 30, 2020
Subject: Amendment to exempt additional classes of persons from e-invoicing
Description:
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.
Effective Date: 01.10.2020
Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020