- The format for the Form GST INV-01(E-invoice) has been substituted. Refer the notification no 60/2020 for the revised format.
- The threshold limit in a financial year for applicability of E-invoice has been revised to five Rs. 500 crores from earlier limit of Rs. 100 crores. All Special Economic Zones units are exempted from issuing an E-invoice.
Source: – Notification No 60/2020 and 61/2020