Reverse charge invoicing: Government may prescribe time limits for recipient invoices; TDS-only registered suppliers treated as unregistered. Amendment empowers the Central Government to prescribe by rule the period within which a recipient must issue an invoice under the reverse charge mechanism in clause (f) of section 31(3), and inserts an Explanation that a supplier registered solely for the purpose of tax deduction at source shall be treated as not registered for the purposes of that clause.
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.
Reverse charge invoicing: Government may prescribe time limits for recipient invoices; TDS-only registered suppliers treated as unregistered.
Amendment empowers the Central Government to prescribe by rule the period within which a recipient must issue an invoice under the reverse charge mechanism in clause (f) of section 31(3), and inserts an Explanation that a supplier registered solely for the purpose of tax deduction at source shall be treated as not registered for the purposes of that clause.
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