E-invoice under GST applicability if TO exceeds 50 Cr during current year

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When shall the e-invoicing provisions be applicable in case Turnover exceeds 50 Crores during FY 2021-22?

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Applicable in next FY 2022-23, provided you didn't had turnover above 50 crores in any of the FY from 2017-18 to 2020-21. Then it will be applicable from this year only.

If turnover of current year is more than 50 crores then E-invoicing is applicable from April 2021


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