Notification No. 61/2020
Date: July 30, 2020
Subject: Amendment to Notification No. 13/2020–Central Tax relating to applicability of e-invoicing.
Description:
This notification amends Notification No. 13/2020–CT to include Special Economic Zone (SEZ) units within the scope of e-invoicing. It also enhances the turnover threshold for applicability from ₹100 crore to ₹500 crore. The amendment rationalises e-invoicing coverage and eases compliance for mid-sized taxpayers.
Amendment:
This notification amends notification No. 13/2020