Electronic invoicing: notified registered persons must obtain an Invoice Reference Number and upload FORM GST INV-01 for invoice validity. Notified classes of registered persons must obtain an Invoice Reference Number and upload particulars in FORM GST INV-01 on the Common GST Electronic Portal to prepare a valid invoice; invoices issued otherwise are not treated as invoices, and the standard invoice sub-rules do not apply to such electronically prepared invoices.
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: notified registered persons must obtain an Invoice Reference Number and upload FORM GST INV-01 for invoice validity.
Notified classes of registered persons must obtain an Invoice Reference Number and upload particulars in FORM GST INV-01 on the Common GST Electronic Portal to prepare a valid invoice; invoices issued otherwise are not treated as invoices, and the standard invoice sub-rules do not apply to such electronically prepared invoices.
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