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Notification Date: 10th May 2023
Applicable Date: w.e.f. 1st Aug 2023
Relevant Act / Rule: Goods and Service Tax Rules, 2017
Relevant Section / Rule: Rule 48 (4)
It has been notified, businesses having annual aggregate turnover exceeding Rs. 5 Crore in a financial year are required to prepare E-Invoice in the prescribed manner in respect of supply of goods or services or both to a registered person.
Notification Link: https://taxinformation.cbic.gov.in/view-pdf/1009732/ENG/Notifications
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