Invoice Reference Number requirement: specified taxpayers must upload FORM GST INV-01 to portal for valid invoices, noncompliance invalidates invoice. The amendment inserts sub-rules into rule 48 requiring notified classes of registered persons to prepare invoices by uploading particulars in FORM GST INV-01 on the GST portal and obtaining an Invoice Reference Number; invoices issued otherwise will not be treated as invoices, and the ordinary rule 48(1) and 48(2) requirements do not apply to invoices prepared under this electronic 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.
Invoice Reference Number requirement: specified taxpayers must upload FORM GST INV-01 to portal for valid invoices, noncompliance invalidates invoice.
The amendment inserts sub-rules into rule 48 requiring notified classes of registered persons to prepare invoices by uploading particulars in FORM GST INV-01 on the GST portal and obtaining an Invoice Reference Number; invoices issued otherwise will not be treated as invoices, and the ordinary rule 48(1) and 48(2) requirements do not apply to invoices prepared under this electronic procedure.
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