Notification No. 10/2023
Date: May 10, 2023
Subject: Reduction of threshold for mandatory e-invoicing applicability
Description:
This notification amends Notification No. 13/2020 to reduce the aggregate turnover threshold for e-invoicing from ₹10 crore to ₹5 crore. Registered persons exceeding ₹5 crore turnover in any financial year from 2017-18 onwards must generate invoices through the Invoice Registration Portal (IRP). The change expands the scope of e-invoicing to more taxpayers.
Amendment:
This notification amends notification No. 13/2020,