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When and how was e-Invoicing introduced in India?

In August 2020, the Government of India streamlined the process of generating, reporting and managing invoices to reduce the scope for errors and fraudulent activities. During launch, the government mandated e-Invoicing for businesses with an aggregate turnover greater than ₹500 crores. In succession, the Government of India implemented e-Invoicing in multiple phases to bring more businesses into e-invoicing framework. Here’s a table detailing the phases in which it was introduced:

PhaseTurnover CriteriaDate of ImplementationGovernment Notification
IAbove ₹500 Crores1 Oct 202061/2020
IIAbove ₹100 Crores1 Jan 202188/2020
IIIAbove ₹50 Crores1 Apr 20215/2021
IVAbove ₹20 Crores1 Apr 20221/2022
VAbove ₹10 Crores1 Oct 202217/2022
VIAbove ₹5 Crores1 Aug 202310/2023

As per notification 10/2023, it is mandatory for businesses with a aggregate turnover above ₹5 crores to generate e-invoices starting from 1 August 2023.

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