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Indirect Taxation

Mandatory E-invoicing threshold further lowered from Rs. 100 Cr to 50 Cr

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CBIC vide notification dated March 08, 2021 further lowered the threshold for mandatory e-invoicing to ₹50 crore, from ₹100 crore. E-invoice shall be implemented for taxpayers having Aggregate Turnover above 50 crores and above (during any of the last 4 previous years) from 1st April 2021. Ultimately, the Government intends to cover each of the GST assessees.

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