CBIC has made e-invoicing mandatory for units reporting a yearly turnover of Rs.20 crore or more in a financial year. It has been mandatory for such units to start e-invoicing from 1st April, 2022 onwards.
The earlier limit was Rs.500 crore which was subsequently reduced to Rs.100 crores and then to Rs.20 crores by this notification.
The appropriate notification is reproduced below:
vramonline 