This discussion clarifies e-invoicing eligibility based on annual turnover. It confirms that export turnover is included when calculating the aggregate turnover for determining applicability. The advice covers scenarios where turnover exceeds Rs 20 crores, even with zero-rated exports, and confirms e-invoicing applicability from April 1st, 2022.
19 March 2022
Dear Sirs : One of my clients annual turnover in 2020-2021 is Rs.28,40,15,000.00 and out of that his zero tax rate export was Rs.9,35,15,000.00. Please let me know whether this dealer is eligible for E INVOICING or not... Secondly if turnover during financial year ending 2021-2022 crosses Rs.20 crores (without exports sale) than what will be the eligibility... Regards