India’s Central Board of Indirect Taxes and Customs (CBIC) on 10 November 2020 issued a notification expanding the scope of GST e-invoicing as from 1 January 2021 to include all taxpayers with aggregate turnover exceeding INR 1 billion during any of the financial years 2017-18 onwards. The announcement follows the successful implementation of mandatory GST e-invoicing as from 1 October 2020 for taxpayers with aggregate turnover exceeding INR 5 billion.
Source: Deloitte
