E invoicing requirement: non compliant taxpayers face invoice invalidation and penal action under GST provisions, plus compliance notices. Taxpayers mandated to issue e invoices must either generate B2B and export invoices via the e invoicing system or declare an exempted category on the portal; invoices issued otherwise will not be treated as valid and may attract penalties. GSTN will provide lists of apparent non issuers; field formations must verify reasons, nudge compliant behaviour, initiate penal action for persistent non compliance-with emphasis on larger taxpayers-and escalate systemic technical issues to GSTN/NIC for remediation.
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.
E invoicing requirement: non compliant taxpayers face invoice invalidation and penal action under GST provisions, plus compliance notices.
Taxpayers mandated to issue e invoices must either generate B2B and export invoices via the e invoicing system or declare an exempted category on the portal; invoices issued otherwise will not be treated as valid and may attract penalties. GSTN will provide lists of apparent non issuers; field formations must verify reasons, nudge compliant behaviour, initiate penal action for persistent non compliance-with emphasis on larger taxpayers-and escalate systemic technical issues to GSTN/NIC for remediation.
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