The Central Board of Indirect Taxes and Customs (CBIC) has published the Notification No. 17/2022-Central Tax in which it has been decided that for the Taxpayers whose Aggregate Turnover is more than Rs. 10 Crores in any of the Year following FY 2017-18 . Earlier the Invoicing has been applicable for the taxpayers whose Aggregate Turnover is more than Rs. 20 Crores in any of the year.
To view and download the Notification, click here