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    <title>Action in respect of non-issuance of e-invoices by notified class of taxpayers who are mandatorily required to issue e-invoice as per legal provisions</title>
    <link>https://www.taxtmi.com/circulars?id=66975</link>
    <description>E-invoicing is mandatory for notified taxpayers exceeding the aggregate turnover threshold for B2B and export supplies; taxpayers exempted by notification must declare their exempt category on the portal, otherwise invoices not issued via the prescribed e invoicing mechanism will not be treated as valid and penal provisions may be invoked. Field formations will be provided lists of non compliant taxpayers to investigate reasons, nudge compliance, initiate penalties for continued non issuance, and report systemic issues to portal administrators.</description>
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    <pubDate>Wed, 18 Oct 2023 00:00:00 +0530</pubDate>
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      <title>Action in respect of non-issuance of e-invoices by notified class of taxpayers who are mandatorily required to issue e-invoice as per legal provisions</title>
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      <description>E-invoicing is mandatory for notified taxpayers exceeding the aggregate turnover threshold for B2B and export supplies; taxpayers exempted by notification must declare their exempt category on the portal, otherwise invoices not issued via the prescribed e invoicing mechanism will not be treated as valid and penal provisions may be invoked. Field formations will be provided lists of non compliant taxpayers to investigate reasons, nudge compliance, initiate penalties for continued non issuance, and report systemic issues to portal administrators.</description>
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      <law>GST</law>
      <pubDate>Wed, 18 Oct 2023 00:00:00 +0530</pubDate>
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