Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 50 Cr from 01st April 2021. - 05/2021 - Central GST (CGST)

E-invoicing threshold reduced, expanding mandatory e-invoice obligations to more taxpayers from the April effective date.

Amends the principal March 2020 notification under the Central Goods and Services Tax framework to substitute the higher aggregate-turnover benchmark with a lower benchmark for mandatory e-invoicing, effective from the stated April date, thereby extending the e-invoicing requirement to a broader class of taxpayers and relying on the rule that empowers substitution in the original notification.