CBIC made E-invoice under GST mandatory for registered persons having aggregate turnover above ₹20 crore in any of the previous years from 2017-18 till 2021-22 with effect from 01st April, 2022. The existing limit of ₹50 crores has been reduced to ₹20 crores vide Notification No. 01/2022 – Central Tax issued on 24th February, 2022.
Vide this notification, the CBIC has amended Notification No. 13/2020 – Central Tax, dated 21st March, 2020, to reduce the limit of aggregate turnover for the purpose of applicability of provisions of e-invoice from existing ₹50 crores to ₹20 crores