Electronic invoicing requirement: notified taxpayers must obtain an Invoice Reference Number before an invoice is valid under GST rules. Notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading such particulars on the Common Goods and Services Tax Electronic Portal in the manner and subject to conditions specified in the notification; invoices issued otherwise will not be treated as invoices, and sub-rules (1) and (2) of rule 48 do not apply to invoices prepared under this procedure.
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.
Electronic invoicing requirement: notified taxpayers must obtain an Invoice Reference Number before an invoice is valid under GST rules.
Notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading such particulars on the Common Goods and Services Tax Electronic Portal in the manner and subject to conditions specified in the notification; invoices issued otherwise will not be treated as invoices, and sub-rules (1) and (2) of rule 48 do not apply to invoices prepared under this procedure.
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