Notification No. 05/2021
Date: March 8, 2021
Subject: Reduction of turnover threshold for mandatory e-invoicing to ₹50 crore
Description:
This notification amends Notification No. 13/2020-CT to reduce the threshold for mandatory e-invoicing from ₹100 crore to ₹50 crore. Registered persons exceeding this turnover in any preceding financial year must issue invoices through IRP. The amendment expands the e-invoicing framework.
Amendment:
This notification amends notification No. 13/2020
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