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of <h1>Delhi Mandates E-Invoices for Businesses Over Rs. 100 Crore Turnover u/r 48(4) from April 2020.</h1> The notification issued by the Finance Department of the National Capital Territory of Delhi mandates that registered persons with an aggregate turnover exceeding one hundred crore rupees in a financial year must issue e-invoices as per sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017. This requirement applies to the supply of goods or services to other registered persons and took effect from April 1, 2020. The notification was authorized by the Lieutenant Governor of Delhi, following the recommendations of the Council.
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