Ans:
The E-invoice is generated by the dealers having Annual Aggregate Turnover (AATO) over a specified limit. Taxpayers with AATO above Rs 500 Crores will have to register on the E-invoice portal from 1st October 2020. From 1st January 2021, taxpayers with AATO of Rs 100 Crores and 500 Crores also have to get registered.