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B2C transactions under consideration for mandatory e-invoicing

India may extend its mandatory e-invoicing system to include B2C transactions in the next 2-3 years. Currently, only B2B transactions are subject to this system, with taxpayers exceeding a certain revenue threshold required to comply. The Central Board of Indirect Taxes & Customs (CBIC) is identifying which sectors will be impacted by this change, while also assessing the GST Network’s capacity to handle the expansion.

 


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