Gst Ops — CA Guides & Articles

E-invoicing at ₹5 crore: who's covered, what changes, what breaks

“We are below ₹5 crore this year, so e-invoicing is not our problem” is one of the most expensive sentences in a finance meeting. Notification No. 10/2023-Central Tax does not describe the threshold as a current-year test. It provides that every registered taxpayer whose aggregat