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    <title>Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023.</title>
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    <description>Amendment reduces the aggregate turnover threshold for mandatory e-invoicing by substituting the prior higher turnover limit with a lower one, expanding the class of taxpayers required to comply; the substitution takes effect from the specified future date and is made by amendment to the principal e-invoicing notification under the rule empowering such modification.</description>
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