|Old Provision||New Provision|
E-Invoicing is mandatory from 1st April, 2020 (Refer Notification No. 71/2019 Central Tax dated 13.12.2019)
E-Invoicing was applicable for:-
Implementation of E-Invoicing stands deferred to 1st Oct, 2020.
Further, below sectors are exempted for provisions of E-Invoicing –
Limit of Rs. 100 Cr has also been increased to Rs. 500 Cr. through Notification no. 61/2020-Central Tax dated 30.07.2020 i.e. E-Invoicing will not be applicable for Registered person having turnover of up to Rs. 500 Cr during a financial year.
Click on below link to check latest updates for Notification no. 61/2020