Invoice upload requirement: B2B invoices must be uploaded; certain inter state B2C high value invoices also require upload. Invoice upload obligations under GST turn on supply type and place of supply: all B2B invoices must be uploaded for recipient Input Tax Credit matching, while B2C invoices generally require only state wise summary reporting; higher value inter state B2C supplies are an exception and must be uploaded to implement the destination based principle.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice upload requirement: B2B invoices must be uploaded; certain inter state B2C high value invoices also require upload.
Invoice upload obligations under GST turn on supply type and place of supply: all B2B invoices must be uploaded for recipient Input Tax Credit matching, while B2C invoices generally require only state wise summary reporting; higher value inter state B2C supplies are an exception and must be uploaded to implement the destination based principle.
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