The Indian government Sept. 14 issued FAQs on generating e-invoices for filing GST, effective Oct. 1. Topics covered include: 1) the e-invoicing requirement for taxpayers with annual revenue of over 5 billion Indian rupees (US$68 million); 2) the definition and regulations regarding e-invoicing; 3) the applicability of e-invoices to specific documents, supply process, and transactions; 4) exemptions from e-invoice requirements; and 5) e-invoice reporting and filing procedures. [India, National Informatics Center, 09/14/20]
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