GST:
The Government has amended Notification No. 13/2020-Central Tax to extend e-invoicing requirements to specified domestic supplies received from unregistered persons under RCM and import of services. The amendment applies to eligible registered persons with aggregate turnover exceeding Rs. 5 crore and comes into force from 01-01-2027.
[NOTIFICATION NO. 04/2026-CENTRAL TAX dated 26-10-2026]
