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    <title>IMPLEMENTATION OF e-INVOICING FOR THE TAXPAYERS HAVING AGGREGATE TURNOVER EXCEEDING RS.100 CRORE FROM 01ST JANUARY 2021</title>
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    <description>The Government amended the Andhra Pradesh GST notification under sub-rule (4) of Rule 48 to substitute the threshold of Five Hundred Crore Rupees with One Hundred Crore Rupees for mandatory e-invoicing, thereby expanding the class of taxpayers required to issue e-invoices; the amendment is effective from 1st January 2021.</description>
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