Electronic invoices issued by a registered person must comply with the provisions of the Indian Information Technology Act 2000. E-invoicing is mandatory for certain businesses, following the GST Council's approval of a phased introduction of the e-invoicing requirements according to annual turnover.
Registered persons whose aggregate turnover in any preceding financial year from 2017/18 onwards exceeds the turnover threshold, as specified below, are required to generate electronic invoices in respect of supplies of goods or services (or both) to a registered person, and for exports.
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Web page updated on 17 Mar 2025 16:50