Notification No. 17/2022
Date: August 1, 2022
Subject: Implementation of e-invoicing for taxpayers having aggregate turnover exceeding ₹10 crore.
Description:
The threshold for mandatory e-invoicing is reduced from ₹20 crore to ₹10 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The requirement applies from the notified date.
Effective Date:
1 October 2022
Previous Notification:
Notification No. 13/2020 – Central Tax dated 21.03.2020