Date: 31.03.2021
Class of Taxpayer – Date of applicability of e-invoice provisions Legal reference
- With aggregate turnover of more than INR 500 crores during any preceding Financial year from 2017-18 onwards* 1st October, 2020 NOTIFICATION No. 61/2020–Central Tax dated 30-07-2020
- With aggregate turnover of more than INR 100 crores during any preceding Financial year from 2017-18 onwards 1st January, 2021 NOTIFICATION NO. 88/2020–Central Tax dated 10-11-2020
- With aggregate turnover of more than INR 50 crores during any preceding Financial year from 2017-18 onwards 1st April, 2021 NOTIFICATION NO. 05/2021–Central Tax dated 08-03-2021
* Earlier, e-invoice was made applicable based on aggregate turnover in Financial year. However, vide Notification No. 70/2020-Central Tax dated 30.09.2020, aggregate turnover was to be considered for any preceding financial year from 2017-18 onwards.
