Thiruvananthapuram: E-invoicing has been made mandatory from April 1 onwards for transactions of the merchants who have an annual turnover of over Rs 50 crore.

Apart from the Goods and Services Tax (GST), these merchants will have to complete e-invoicing for the credit and debit notes also. They can register via the GST common portal or the e-invoice portal https://einvoice1.gst.gov.in. E-invoicing is not required for the tax-free transactions.

The units in Special Economic Zones (SEZ), insurance, non-banking financial companies, goods transporting agencies, passenger transport services, multiplex cinema theatres are exempted from e-invoicing.