Notification No. 13/2020-Central Tax, which specifies the persons required to issue e-invoices under rule 48(4) of the CGST Rules, is amended. Earlier, e-invoice was required for supplies to registered persons and for exports.

E-invoice will now also be required for (i) supplies received from an unregistered person where the recipient pays tax under reverse charge, and (ii) import of services. The amendment comes into force on 1 January 2027.