The latest Notification postponed the roll-out date for mandatory invoice clearance from 1 April 2020 to 1 October 2020. There is no change in the threshold limit to adopt invoice clearance mandatorily, however there are certain businesses exempted from the scope depending on the sector they operate in. According to the latest Notification, taxpayers that are mentioned in 2, 3, 4 and 4(a) of article 54 of CGST 2017 are no longer in scope for the e-invoicing mandate.
Source: SOVOS
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