Notification No. 05/2021
Date: March 8, 2021
Subject: Implementation of e-invoicing for taxpayers having aggregate turnover exceeding ₹50 crore.
Description:
The threshold for mandatory e-invoicing is reduced from ₹100 crore to ₹50 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The amendment applies prospectively from the notified date.
Effective Date:
1 April 2021
Previous Notification:
Notification No. 13/2020 – Central Tax dated 21.03.2020