E Invoicing enablement for a buyer (lessthan 50Cr)

e-invoicing is applicable for entities having PAN based turnover exceeding 50 crores in any of the preceding three financial years barring certain entities covered under exceptions. It will be enabled only for the applicable entities and there is no provision for entities with lesser turnover to voluntarily opt for it. Hence if your supplier in under e-invoicing, please ensure that you receive an e-invoice on purchase.

But there is no provision which says buyer dealing with e-invoice enabled supplier has to necessarily register for e-invoicing unless they fulfill specified criterias.

Thanks for the clarification...