E invoice requirement: registered persons above the specified turnover threshold must issue e invoices for supplies to registered persons. Notifies that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are a class required to prepare invoices under sub rule (4) of rule 48 of the State Goods and Services Tax Rules, 2017 for supplies of goods or services or both to a registered person, and that this e-invoice requirement takes effect from 1 April 2020.
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 invoice requirement: registered persons above the specified turnover threshold must issue e invoices for supplies to registered persons.
Notifies that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are a class required to prepare invoices under sub rule (4) of rule 48 of the State Goods and Services Tax Rules, 2017 for supplies of goods or services or both to a registered person, and that this e-invoice requirement takes effect from 1 April 2020.
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