Electronic invoicing via portal: notified taxpayers must use FORM GST INV-01 and obtain an Invoice Reference Number for valid invoices. The amendment requires notified classes of registered persons to prepare invoices by including particulars in FORM GST INV-01 and to obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal; invoices issued otherwise are not treated as invoices, and the prior invoicing provisions in sub rules (1) and (2) of rule 48 do not apply to such electronically prepared invoices.
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.
Electronic invoicing via portal: notified taxpayers must use FORM GST INV-01 and obtain an Invoice Reference Number for valid invoices.
The amendment requires notified classes of registered persons to prepare invoices by including particulars in FORM GST INV-01 and to obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal; invoices issued otherwise are not treated as invoices, and the prior invoicing provisions in sub rules (1) and (2) of rule 48 do not apply to such electronically prepared invoices.
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