The requirement of E-Invoicing was originally brought into the picture vide notification no. 70 and 69 of 2019 – Central Tax dated 13.12.2019. However, the same witnessed changes from time to time. The notifications issued over the past years in this regard have led to changes in terms of the effective date from which the compliance is mandated as well as the aggregate turnover limit which when crossed, leads to mandatory compliance with E-Invoicing.
The current position in terms of the aforementioned requirement is hereby clarified by an analysis of Notification No. 05/2021- Central Tax dated 8.03.2021 released by the Government, thereby bringing
change in the aggregate turnover limit.
Analysis of the notification has been given below for reference purpose.