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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