Notification No. 17/2022
Date: August 1, 2022
Subject: Extension of e-invoicing to taxpayers having aggregate turnover exceeding ₹10 crore.
Description:
This notification amends Notification No. 13/2020-CT to reduce the turnover threshold for mandatory e-invoicing from ₹20 crore to ₹10 crore. With effect from 1 October 2022, taxpayers exceeding this threshold are required to issue invoices through the Invoice Registration Portal (IRP). The measure expands the e-invoicing ecosystem.
Amendment:
This notification amends notification No. 13/2020