E-invoicing applicable from January 01, 2021 on taxpayers having aggregate turnover above INR. 100 Crores

Central Board of Indirect Taxes and Customs has issued a Notification No. 88/2020 – Central Tax dated November 10, 2020, to implement e-invoicing for the taxpayers having aggregate turnover exceeding INR. 100 Cr from January 01, 2021.
E-invoicing applicable from January 01, 2021 on taxpayers having aggregate turnover above INR. 100 Crores in any preceding financial year from 2017-18 onwards.

SOURCE : CBIC NOTIFICATION

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