Invoice Reference Number requirement: mandatory electronic invoicing via FORM GST INV-01, non-compliant documents not treated as invoices. New sub-rules to rule 48 require notified classes of registered persons to prepare invoices by uploading particulars contained in FORM GST INV-01 on the Common GST Electronic Portal and obtaining an Invoice Reference Number; non-compliant issuance will not be treated as an invoice, and sub-rules (1) and (2) do not apply to such electronically prepared invoices. The amendment is effective from 13 December 2019.
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.
Invoice Reference Number requirement: mandatory electronic invoicing via FORM GST INV-01, non-compliant documents not treated as invoices.
New sub-rules to rule 48 require notified classes of registered persons to prepare invoices by uploading particulars contained in FORM GST INV-01 on the Common GST Electronic Portal and obtaining an Invoice Reference Number; non-compliant issuance will not be treated as an invoice, and sub-rules (1) and (2) do not apply to such electronically prepared invoices. The amendment is effective from 13 December 2019.
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