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<h1>India mandates e-invoicing for businesses with over Rs. 100 crore turnover from January 2021, lowering earlier Rs. 500 crore threshold.</h1> The Government of India, through the Ministry of Finance, has amended the Central Goods and Services Tax Rules, 2017, to mandate e-invoicing for taxpayers with an aggregate turnover exceeding 100 crore rupees, effective from January 1, 2021. This change modifies the previous threshold of 500 crore rupees as per Notification No. 13/2020-Central Tax, initially issued on March 21, 2020. The amendment is part of Notification No. 88/2020-Central Tax, dated November 10, 2020, and is based on recommendations from the Central Board of Indirect Taxes and Customs.