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India: Electronic invoicing required for certain business-to-business supplies

India: Electronic invoicing required

The Central Board of Indirect Taxes and Customs issued notices that require certain registered persons to provide electronic invoices with regard to business-to-business supplies if a certain turnover threshold (INR 100 crore) is satisfied.


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The notices were issued 13 December 2019 as notifications numbers 68 through 72.  Some of the measures have an effective date of 1 April 2020, but industry can initiate e-invoicing during a three-month period beginning 1 January 2020.

Read a December 2019 report [PDF 199 KB] prepared by the KPMG member firm in India

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