Applicability of E-invoicing for a person with a turnover of Rs.20 crores or above w.e.f. 1 April 2022

E-invoicing provisions under GST had been made effective from 1 October 2020 for persons whose aggregate annual turnover exceeds Rs.500 crores. The exemption limit was reduced from Rs.500 crores to Rs.100 crores with effect from 1 January 2021 and further brought down to Rs.50 crores with effect from 1 April 2021. Currently, all taxpayers whose aggregate annual turnover exceeds Rs.50 crores are required to comply with E-invoicing mechanism.


The Government has now vide Notification No. 1/2022 – Central Tax dated 24 February 2022, further slashed the existing turnover limit for availing exemption from Rs.50 crores to Rs.20 crores and the effective date notified for the said change is 1 April 2022. Thus, if the annual aggregate turnover in any preceding FY from 2017-18 to 2021-22 is more than Rs.20 crores then E- Invoicing is mandatory from 1 April 2022 onwards.


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