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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>E-invoicing mandate expands applicability; webinar offers operational guidance and live Q&A for compliant implementation.</h1> The e-invoicing mandate expands applicability by reference to aggregate turnover in preceding financial years, requiring affected taxpayers to begin issuing electronic invoices from the staged effective dates, including the expanded cohort from April 2021. GSTN is hosting a webinar led by GSTN and NIC officers to explain operational compliance, provide live Q&A, and direct taxpayers to FAQs and recorded guidance on the official YouTube channel.

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