Notification No. 70/2020
Date: September 30, 2020
Subject: Amendment to e-invoicing notification to widen applicability and scope.
Description:
This notification amends Notification No. 13/2020–CT to clarify that the turnover threshold applies to any preceding financial year from 2017-18 onwards. It also extends e-invoicing applicability to invoices issued for exports in addition to supplies to registered persons. The amendment removes ambiguity and broadens the e-invoicing mandate.
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