Notification No. 13/2020
Date: March 21, 2020
Subject: Exemption of certain registered persons from e-invoicing and extension of implementation date
Description:
This notification mandates e-invoicing under rule 48(4) for registered persons having aggregate turnover exceeding ₹100 crore, while excluding specified classes of persons. It supersedes Notification No. 70/2019 – Central Tax and extends the implementation date of e-invoicing to 01 October 2020. The measure provides additional preparedness time for taxpayers.
Amendment:
Yes it has been amended through notification 10/2023, 17/2022, 1/2022, 23/2021, 5/2021, 88/2020, 70/2020, 61/2020,