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This query is : Resolved 

18 January 2022 Mr X having turnover as below:

FY 2017-18 30 Crores
FY 2018-19 32 Crores
FY 2019-20 35 Crores
FY 2020-21 33 Crores

FY 2021-22 on 31/12/2021 turnover exceed Rs.50 Crores

Is e invoicing is applicable or not?

18 January 2022 Yes, E invoice applicable from 1st January 2022.

19 January 2022 Sir, while calculating aggregate turnover sales return/credit note should be deducted.

Please reply on urgent

19 January 2022 Yes, deduct............

20 January 2022 Sir after deducting Sales Return/ Credit Note Turnover comes to 50 Crores - 8 Crores 42 Crores.

So, E Invoicing is not applicable?

Please confirm

20 January 2022 Yes E invoice not applicable.

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