Notification No.01/2022-Central Tax

Threshold limit for E-invoice applicability has been reduced from existing 50 Crore to 20 Crore.

In other words,

Registered GST Taxpayers whose annual aggregate turnover in previous financial year exceeds RS. TWENTY CRORE (20 Crore) are mandatorily required to issue E-Invoice with effect from 01st April 2022.