E Invoicing

A prescribed person registered under GST Act,2017 have to prepare invoice by uploading specified particular of invoice on invoice registration portal and obtain an invoice reference number .  A registration person other than an Special Economic Zone Unit, banking company, insurance company, financial institution and others whose aggregate turnover in any preceding financial from 2017-18 onwards exceeds INR500 crore now INR 100 crore  w.e.f. 01-01-2020.