E invoice requirement: Large registered taxpayers must issue e invoices for supplies to registered persons from the notified start date. The notification designates a class of registered persons whose aggregate turnover in a financial year exceeds the notified threshold as required to prepare electronic invoices under sub rule (4) of rule 48 for supplies of goods or services or both to a registered person, and specifies the date from which that e invoicing obligation commences.
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: Large registered taxpayers must issue e invoices for supplies to registered persons from the notified start date.
The notification designates a class of registered persons whose aggregate turnover in a financial year exceeds the notified threshold as required to prepare electronic invoices under sub rule (4) of rule 48 for supplies of goods or services or both to a registered person, and specifies the date from which that e invoicing obligation commences.
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