English| Notification number and date effective | Effective changes |
| 17/2022- Central Tax dated 1st August 2022 | The registered person having an aggregate turnover of more than INR 10 Crores is now mandatorily required to generate an e-invoice. |
| 18/2022- Central Tax dated 28th September 2022 | 1st October 2022 is appointed as the effective date for provisions of section 100 to section 114 [except section 110(c) and section 111] of the Finance Act 2022. |
As we know, in the case of e-invoice, the government is slowly and steadily decreasing the aggregate turnover limit. Thereby, making e-invoicing applicable to more and more registered persons.
Accordingly, vide notification no. 17/2022- Central Tax dated 1st August 2022, e-invoice is now made mandatory for the registered persons having an aggregate turnover of more than INR 10 Crores.
The articles below broadly cover and explain the provisions as notified vide notification no. 18/2022- Central Tax dated 28th September 2022.
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