The Central Board of Direct taxes and Customs (CBIC) has made the E-invoice mandatory under GST for registered persons having an aggregate turnover above Rs. 20 crore in any of the previous years from 2017-18 till 2021-22 with effect from 1st April, 2022.
The existing limit of Rs. 50 crores has now been reduced to Rs. 20 crores vide Notification No. 01/2022 - Central Tax dated 24th February, 2022, as quoted below-
"With effect from the 1st day of April, 2022, for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted."
Click here to read the official notification issued by CBIC
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