Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding 50 Cr from 01st April 2021.

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..... NANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 05/2021-Central Tax New Delhi, the 8th March, 2021 G.S.R. 160(E).-In exercise of the powers conferred .....

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..... , Sub-section (i) vide number G.S.R. 196(E), dated 21st March, 2020, namely:- In the said notification, in the first paragraph, with effect from the 1st day of April, 2021, for the words "one hundred .....

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