The CBIC vide Notification No. 88/2020–Central Tax dated November 10, 2020, has amended requirement for issuance of e-invoice w.e.f. January 1, 2021 making it applicable to registered persons (other than exempted category of persons like SEZ unit, etc.) whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds Rs. 100 crore in respect of supply of goods or services or both or for exports.
Accordingly, in Notification No. 13/2020 – Central Tax dated March 21, 2020, for the words “five hundred crore rupees”, the words “one hundred crore rupees” is substituted.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-88-central-tax-english-2020.pdf