E-invoice obligation requires high-turnover registered persons to prepare electronic 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 obliged to prepare electronic invoices under sub rule (4) of rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017, for supplies of goods or services or both to a registered person, with the obligation commencing from the first day of April, 2020.
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 obligation requires high-turnover registered persons to prepare electronic 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 obliged to prepare electronic invoices under sub rule (4) of rule 48 of the Himachal Pradesh Goods and Services Tax Rules, 2017, for supplies of goods or services or both to a registered person, with the obligation commencing from the first day of April, 2020.
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