E-invoicing rules for specified registered persons require invoice reference numbers and prescribed portal-based preparation. The Uttarakhand Goods and Services Tax Rules, 2017 are amended to introduce a notified e-invoicing mechanism for specified classes of registered persons. Such persons must prepare invoices by including the particulars in FORM GST INV-01 and obtaining an Invoice Reference Number after uploading the prescribed information on the Common Goods and Services Tax Electronic Portal, subject to the manner, conditions and restrictions specified by notification on the recommendations of the Council. An invoice issued otherwise than in the prescribed manner is not to be treated as an invoice.
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-invoicing rules for specified registered persons require invoice reference numbers and prescribed portal-based preparation.
The Uttarakhand Goods and Services Tax Rules, 2017 are amended to introduce a notified e-invoicing mechanism for specified classes of registered persons. Such persons must prepare invoices by including the particulars in FORM GST INV-01 and obtaining an Invoice Reference Number after uploading the prescribed information on the Common Goods and Services Tax Electronic Portal, subject to the manner, conditions and restrictions specified by notification on the recommendations of the Council. An invoice issued otherwise than in the prescribed manner is not to be treated as an invoice.
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