Common GST Electronic Portal designated for mandatory e-invoice preparation, identifying GSTN-managed websites as official channels. The State Government designates ten specified web addresses as the Common Goods and Services Tax Electronic Portal for preparation of electronic invoices, identifying those sites as operated by the Goods and Services Tax Network. The notification makes these portals the official electronic channels for invoice preparation and specifies the date on which this designation takes effect, thereby directing taxpayers to use the notified portals for compliance with the e-invoice procedure under the GST rules.
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.
Common GST Electronic Portal designated for mandatory e-invoice preparation, identifying GSTN-managed websites as official channels.
The State Government designates ten specified web addresses as the Common Goods and Services Tax Electronic Portal for preparation of electronic invoices, identifying those sites as operated by the Goods and Services Tax Network. The notification makes these portals the official electronic channels for invoice preparation and specifies the date on which this designation takes effect, thereby directing taxpayers to use the notified portals for compliance with the e-invoice procedure under the GST rules.
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