This notification amends Notification No. 13/2020–CT to reduce the threshold for mandatory e-invoicing from ₹50 crore to ₹20 crore. Registered persons having aggregate turnover exceeding ₹20 crore in any preceding financial year from 2017-18 onwards are required to issue e-invoices. The measure significantly expands the scope of e-invoicing.

Amendment:

This notification amends notification No. 13/2020