Notification No. 10/2023
Date: May 10, 2023
Subject: Lowering of turnover threshold for mandatory e-invoicing.
Description:
Threshold for mandatory e-invoicing is reduced from ₹10 crore to ₹5 crore.
The amendment is made to Notification No. 13/2020–Central Tax.
Effective Date of Notification:
01 August 2023
Previous Notification
Notification No. 13/2020 – Central Tax dated 21 March 2020
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