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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>E invoice threshold reduced, expanding applicability to more registered persons effective April 2022 under amended central tax notification.</h1> The Government amends Notification No. 13/2020 Central Tax to substitute the turnover threshold in the first paragraph, reducing the e invoice applicability limit to twenty crore rupees, effective from the 1st day of April, 2022, under sub rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017.

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