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of <h1>E-invoicing Mandatory for Businesses with Turnover Above Rs. 5 Crore from October 1, 2020, per Notification No. 13/2020.</h1> The Central Board of Indirect Taxes and Customs issued Notification No. 13/2020 on March 21, 2020, mandating that registered entities with an aggregate turnover exceeding five crore rupees in any financial year from 2017-18 onwards must issue e-invoices for the supply of goods or services to registered persons or for exports. This requirement excludes government departments, local authorities, Special Economic Zone units, and certain other specified entities. The notification supersedes a previous one from December 2019 and came into effect on October 1, 2020.
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