India E-Invoicing under GST – Provisions & FAQs 23 December 202052 views1 min read Source Taxguru E-invoicing Notification No 94/2020: ITC on outward supplies not declared, mandatory tax payment of 1% of output tax, … 53 Associations request to extend Due date of Annual GST Return & Audit (GSTR 9, 9A & 9C)