E-invoice obligation for high-turnover registered persons to issue e-invoices for supplies to registered recipients from notified effective date. Registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are required to prepare invoices in accordance with sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 2017 for supplies of goods or services to other registered persons, with the obligation commencing from the notified effective date.
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 obligation for high-turnover registered persons to issue e-invoices for supplies to registered recipients from notified effective date.
Registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are required to prepare invoices in accordance with sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 2017 for supplies of goods or services to other registered persons, with the obligation commencing from the notified effective date.
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