E-invoicing was earlier made mandatory from 01.04.2022 for Registered Persons having turnover exceeding Rs.20 Crores. In continuation of the same, Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 17/2022– Central Tax dated 1st August, 2022 to implement mandatory e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
The Notification is given below: