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    <description>E-invoicing is mandatory for taxable persons whose aggregate turnover has exceeded the statutory threshold and applies to B2B supplies irrespective of their share in total turnover. Taxpayers above the higher turnover bracket must begin e-invoicing within a short prescribed window, while those below may commence without that expedited deadline. Invoices not issued as per e-invoicing provisions will not be treated as valid invoices.</description>
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