The taxpayers, having aggregate turnover exceeding Rs.50 crores in any preceding financial year from FY 2017-18, are required to comply with e-invoicing provision with effect from 1 April 2021 in accordance with the recent Notification No.05/2021- Central Tax dated 8 March 2021 read with principal Notification No.13/2020- Central Tax dated 21 March 2020.

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Click here for Download Notification No.13