E-invoicing coverage trimmed

Requirement to issue e-invoice has now been restricted to registered persons whose aggregate turnover in a FY exceeds 500 Cr. Earlier the coverage was on registered person having aggregate turnover exceeding 100 Cr.

Further, special exclusion from the requirement of issuing e-invoice has been provided to SEZ units.

E-invoicing will apply on supplies made on or after 1st October 2020.


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