The threshold limit for the issue of e-invoices has been reduced from ₹ 50 crores to ₹ 20 crores. Taxpayers who are having turnover above ₹ 20 crores have to issue e-invoices from 1st April 2022 and the recipient can take input tax credit only if the supplier has issued an e-invoice if required else they cannot avail input tax credit.
The taxpayers can verify from here for the eligibility for the issue of e-invoice.
The changes are notified wide Notification No 1/2022 – Central Tax dated 24th Feb 2022
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Valuable information. Thanks for helping the Tax professional fraternity to enrich their awareness.
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