Notification 70/2019-Central Tax ,dt. 13-12-2019
All the registered person whose aggregate turnover in a financial year exceeds one hundred crore rupees need to prepare invoice in terms of sub-rule (4) of rule 48 of CGST rules 2017 (e-invoice) in respect of supply of goods or services or both to a registered person.
This notification shall come into force from the 1st day of April, 2020.
Exempted goods – Turnover above 100 crores , E-invoice applicable ? or Not?
No, for exempted cases bill of supply is issued and not tax invoice. Hence E-invoice is not applicable