E-invoicing threshold lowered, expanding applicability to more taxpayers, effective from August 2023 onwards nationwide under GST rules. Implementation of an e-invoicing requirement is expanded by lowering the aggregate turnover threshold that triggers mandatory e-invoicing, substituting the earlier higher threshold with five crore rupees; the amendment takes effect from 1 August 2023 and amends the prior departmental notification under the West Bengal GST Rules.
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Provisions expressly mentioned in the judgment/order text.
E-invoicing threshold lowered, expanding applicability to more taxpayers, effective from August 2023 onwards nationwide under GST rules.
Implementation of an e-invoicing requirement is expanded by lowering the aggregate turnover threshold that triggers mandatory e-invoicing, substituting the earlier higher threshold with five crore rupees; the amendment takes effect from 1 August 2023 and amends the prior departmental notification under the West Bengal GST Rules.
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