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          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.

          <h1>Statement requirements under GST changed to broaden content and replace 'auto-generated' designation and allow prescribed additional details.</h1> The amendment replaces 'an auto-generated statement' with 'a statement', revises subsection references to the revised statement language, omits a conjunctive connector in one clause, inserts 'including' after the words referring to details provided by the recipient, and adds a new clause empowering prescription of such other details as may be prescribed, thereby broadening the content and rulemaking scope for required statements under the GST provision.

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