CBIC vide Notification No. 70/2020 – Central Tax dated 30.09.2020 has clarified that for calculation of aggregate turnover for checking applicability of e-invoicing, aggregate turnover shall be checked for F.Y. 2017-18 onwards and if aggregate turnover is exceeding ₹ 500 crores in any of the financial year then e-invoicing provisions shall be applicable. Further, e-invoicing provisions have been extended for issuing exports invoices as well.