As e-invoicing became applicable w.e.f. 1st January, 2021 for registered persons having aggregate turnover exceeding ₹ 100 crores, CBIC has issued the updated list of GSTIN’s which are required to issue e-invoices.
Though it is important to know whether e-invoicing is applicable on oneself or not, it is equally important to know whether the supplier from whom the goods or services are procured was required to issue e-invoice or not. Since if a person who is required to issue e-invoice has not issued e-invoice then such invoice would not be considered a valid invoice and the recipient of such invoice would not be able to claim ITC for such invoices.