E invoicing applicability w.e.f. 01st April 2022
The Government, on the recommendation of the Council, has made an amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2020- Central Tax dated 21st March, 2020 vide notification No. 01/2022- Central Tax dated 24th February, 2022 wherein the E invoicing mandate has been extended for taxpayers with an annual turnover of Rs. 20 Crore or more in any financial year from FY 2017-18 onwards with effect from 01st April 2022.