Assistant Manager
176 Points
Joined December 2009
As far as E-Invoicing is concerned , assuming the aggregate turnover in all the preceeding financial years i.e., from FY 2017-18 to 2021-22 is less than Rs 10 crores, you don't have to comply with e-invoicing provisions for the current FY. However, you will have to compulsorily comply with e-invoicing provisions from the beginning of the FY 2023-2024, provided you are not
1) An insurer or a banking company or financial institution
2) GTA
3) A registered person supplying services by way of admission to the exhibition of cinematographic films in multiplex services
4) A registered person supplying passenger transportation services
5) A government department and local authority