The Government had earlier mandated e-invoicing for the taxpayers with aggregate turnover exceeding Rs. 500 Cr. from 1st Oct. 2020 and for taxpayers with aggregate turnover exceeding Rs. 100 Cr. from 1st Jan. 2021. From 1st April 2021, Government has mandated e-invoicing for taxpayers with aggregate turnover exceeding Rs. 50 Cr. (in any preceding financial year from 2017-18 onwards).
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