The CBIC issued Notification No. 17/2022–Central Tax dated 01st August, 2022 to amend Notification No. 13/2020 – Central Tax, dated 21st March, 2020 to implement the e-Invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 crore w.e.f. 01st October, 2022.
The CBIC has lowered the turnover threshold limit for mandatory issuance of E- invoice to Rs. 10 crore from the earlier prescribed limit of ₹20 crore.
The Notification can be accessed at https://taxo.online/wp-content/uploads/2022/07/17-2022-ct-eng.pdf