Applicability of e-invoice to Notified Persons in respect of supply of goods or services or both to a registered person

GST vide Notification 05/2021 dated 8th March, 2021 has notified that e-invoice shall be applicable to the notified persons whose aggregate turnover exceeds Rs. 50 crores in a single financial year from 1st April, 2021.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-central-tax-english-2021.pdf

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