January 27, 2023
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Applicability of E-Invoicing for Taxable persons having Turnover of more than Rs. 20 Crores

E Invoicing
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Central Board of Indirect Taxes and Customs (CBIC) has issued the Notification No. 1/2022 dated 24th February 2022 in which it has been specified that for the taxpayers having turnover of more than Rs. 20 Crores during any of the previous Financial Years. In this regards, it is pertinent to note that on whom the E-Invoicing is applicable shall be required to issue the IRN to the receiver to enable them to claim the ITC on the respective Invoice.

To view and download the Notification, click here

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