E-invoicing threshold lowered, expanding mandatory electronic invoicing coverage to additional large taxpayers effective from start of next year. Implementation of e-invoicing is mandated for taxpayers whose aggregate turnover exceeds one hundred crore rupees by substituting the prior five hundred crore rupees threshold with one hundred crore rupees under sub-rule (4) of rule 48 of the Gujarat GST Rules, effective from the 1st day of January, 2021, thereby expanding the class of taxpayers required to use electronic invoicing.
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Provisions expressly mentioned in the judgment/order text.
E-invoicing threshold lowered, expanding mandatory electronic invoicing coverage to additional large taxpayers effective from start of next year.
Implementation of e-invoicing is mandated for taxpayers whose aggregate turnover exceeds one hundred crore rupees by substituting the prior five hundred crore rupees threshold with one hundred crore rupees under sub-rule (4) of rule 48 of the Gujarat GST Rules, effective from the 1st day of January, 2021, thereby expanding the class of taxpayers required to use electronic invoicing.
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