- businesses having a turnover of Rs.500 crore or more would take up e-invoicing from January 1, 2020 on voluntary and trail basis
- businesses with turnover of Rs.100 crore or more would start e-invoicing on voluntary and trial basis from February 1, 2020.
- However, from April 1, 2020, which is also the beginning of the net fiscal, e-invoicing will be mandatory for both these businesses categories.
- For businesses having turnover less than Rs 100 crore, it would remain voluntary and on trial basis from April 1, 2020.
Sources: business-standard.com and indiatimes.com
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