E invoicing threshold change expands applicability to more taxpayers, requiring e invoices from April under amended SGST rules. Amends the State GST notification by substituting the previously prescribed higher aggregate turnover limit with a reduced turnover limit, thereby requiring taxpayers whose aggregate turnover exceeds the newly prescribed threshold to generate electronic invoices; the substitution takes effect from the first day of April, 2022 as notified by the Commercial Taxes Division.
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Provisions expressly mentioned in the judgment/order text.
E invoicing threshold change expands applicability to more taxpayers, requiring e invoices from April under amended SGST rules.
Amends the State GST notification by substituting the previously prescribed higher aggregate turnover limit with a reduced turnover limit, thereby requiring taxpayers whose aggregate turnover exceeds the newly prescribed threshold to generate electronic invoices; the substitution takes effect from the first day of April, 2022 as notified by the Commercial Taxes Division.
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