E-invoice applicability expanded to more registered persons by lowering the turnover threshold, effective from August. With effect from 1 August 2023 the turnover benchmark triggering the e-invoice obligation in the Kerala GST notification dated 14 May 2020 is lowered to five crore rupees, extending e-invoice applicability to registered persons whose turnover in any preceding financial year from 2017-18 exceeds the revised threshold, following the GST Council recommendation.
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Provisions expressly mentioned in the judgment/order text.
E-invoice applicability expanded to more registered persons by lowering the turnover threshold, effective from August.
With effect from 1 August 2023 the turnover benchmark triggering the e-invoice obligation in the Kerala GST notification dated 14 May 2020 is lowered to five crore rupees, extending e-invoice applicability to registered persons whose turnover in any preceding financial year from 2017-18 exceeds the revised threshold, following the GST Council recommendation.
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