E-invoice requirement: registered persons above the turnover threshold must issue e-invoices for supplies to registered recipients. Notification designates registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees as a class required to prepare electronic invoices for supplies of goods or services to a registered person, under the invoicing procedure mandated by the relevant sub rule of the Chhattisgarh Goods and Services Tax Rules; the obligation commences from the stated commencement 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 requirement: registered persons above the turnover threshold must issue e-invoices for supplies to registered recipients.
Notification designates registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees as a class required to prepare electronic invoices for supplies of goods or services to a registered person, under the invoicing procedure mandated by the relevant sub rule of the Chhattisgarh Goods and Services Tax Rules; the obligation commences from the stated commencement date.
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