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    <description>E-invoicing is required of registered persons whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds the notified threshold, for supplies to other registered persons and for exports. The requirement applies only where both supplier and recipient are registered under the CGST framework. B2B denotes supplies to registered taxpayers and attracts e-invoicing when the supplier meets the turnover criterion; B2C denotes supplies to unregistered persons and is generally outside the e-invoicing mandate.</description>
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