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<h1>Mandatory electronic invoicing: goods require triplicate copies, services duplicate; upload FORM GST INV-01 to get Invoice Reference Number.</h1> For goods, invoices must be in triplicate-original for recipient, duplicate for transporter, triplicate for supplier; for services, in duplicate-original for recipient, duplicate for supplier. Invoice serial numbers for a tax period must be submitted electronically via the common portal in the specified return form. A notified class of registered persons must issue invoices by uploading prescribed particulars (FORM GST INV-01) to the portal and obtaining an Invoice Reference Number; the tax authority may exempt classes for specified periods and conditions. Noncompliance with the mandated electronic issuance renders the document not an invoice, and the traditional triplicate/duplicate rules do not apply where electronic invoicing is required.