Notification No. 01/2022
Date: February 24, 2022
Subject: Reduction of turnover threshold for mandatory e-invoicing to ₹20 crore
Description:
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
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