GSTN in pursuance of lowering of threshold for e-Invoicing for B2B transactions (from Rs. 10 crores to Rs. 5 crores) applicable from August 01, 2023 introduces enablement status on the e-Invoice portal; Advisory states that enablement status indicated on the e-Invoice portal does not indicate a legal obligation on taxpayers to use e-Invoicing, but reflects actual liability to generate IRN with respect to applicable notification in the light of facts pertaining to them; Urges taxpayers to familiarize with e-Invoicing requirements and e-invoicing system as also self-enable for e-Invoicing using the functionality provided on the portal: GSTN Advisory

Find below the copy of the advisory