Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023. - 10/2023 - Central GST (CGST)

E-invoicing threshold lowered, expanding the pool of taxpayers required to comply with mandatory e-invoicing from the effective date.

Amendment reduces the aggregate turnover threshold for mandatory e-invoicing by substituting the prior higher turnover limit with a lower one, expanding the class of taxpayers required to comply; the substitution takes effect from the specified future date and is made by amendment to the principal e-invoicing notification under the rule empowering such modification.