Invoice preparation requirement: electronic upload in prescribed FORM and Invoice Reference Number required for notified taxpayers, other methods invalid. Amendment mandates that notified classes of registered persons must prepare invoices by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal to obtain an Invoice Reference Number; invoices not issued through this prescribed electronic process will not be treated as invoices, and invoices prepared under this process are excluded from the earlier invoicing sub-rule requirements.
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Provisions expressly mentioned in the judgment/order text.
Invoice preparation requirement: electronic upload in prescribed FORM and Invoice Reference Number required for notified taxpayers, other methods invalid.
Amendment mandates that notified classes of registered persons must prepare invoices by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal to obtain an Invoice Reference Number; invoices not issued through this prescribed electronic process will not be treated as invoices, and invoices prepared under this process are excluded from the earlier invoicing sub-rule requirements.
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