Notification No. 88/2020
Date: November 10, 2020
Subject: Expansion of e-invoicing applicability by lowering turnover threshold
Description:
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Reduces the aggregate turnover threshold from ₹500 crore to ₹100 crore. Makes e-invoicing mandatory for such taxpayers from the notified date.
Effective Date: 01.01.2021
Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020