In terms of recommendations of GST Council, CBIC has notified January 01, 2027 as the date from which e-invoicing shall become mandatory in respect of supply of goods or services from unregistered suppliers including import of services in respect of which tax is to be paid by the registered recipient under Reverse Charge Machanism (RCM) subject to the condition of turnover of registered person exceeding INR 5 Crores.
