Key Points on E-Invoice under GST

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  • Last Updated on 26 October, 2022

E-Invoice under GST; IRN under e Invoicing; E-Invoice Generation;

Rajender Arora – [2022] 136 taxmann.com 229 (Article)

Generating invoice electronically with IRN is mandatory for certain class of taxpayers, as notified by the Government from time to time. The upper limit of the aggregate turnover (AT) of the registered persons who are mandatorily required to issue E-invoice has been revised to 20 crores with effect from 01.04.2022.

In this article, the author has discussed the requirement of E-invoice, exemptions, contents, procedure to generate and cancel along with benefits and consequences for non-issuing of E-Invoice.

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