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    <title>Implementing e-invoicing for taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01.01.2021</title>
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    <description>Implementation of e-invoicing is mandated for taxpayers whose aggregate turnover exceeds one hundred crore rupees by substituting the prior five hundred crore rupees threshold with one hundred crore rupees under sub-rule (4) of rule 48 of the Gujarat GST Rules, effective from the 1st day of January, 2021, thereby expanding the class of taxpayers required to use electronic invoicing.</description>
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