GST INDIA Biz — Expansion of mandatory e-invoicing—reduction of turnover threshold to ₹100 crore.

Notification No. 88/2020

Date: November 10, 2020

Subject: Expansion of mandatory e-invoicing—reduction of turnover threshold to ₹100 crore.

Description:

This notification amends Notification No. 13/2020–CT to reduce the e-invoicing threshold from ₹500 crore to ₹100 crore. Registered persons exceeding the threshold in any preceding financial year must issue invoices via IRP from the effective date.

Amendment:

This notification amends notification No. 13/2020

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