463 Points
Posted on 28 January 2024
E-invoicing applies to GST registered persons whose aggregate turnover in any previous financial years (2017-18 to 2021-22) exceeded Rs.20 crore. From 1st August 2023, it applies to those with a turnover of more than Rs.5 cr.
E-Invoice is mandatory to B2B, B2C, Export, SEZ