GST- E-invoice - registered person required to issue e-invoice where aggregate turnover in preceding Finacial year exceeds the threshold limit. - 13/2020 - Central GST (CGST)
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E invoice mandate requires registered persons above the turnover threshold to issue e invoices for B2B and export supplies. A notification designates registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the specified threshold as required to prepare and issue e invoices and prescribed documents under sub rule (4) of rule 48 for supplies to a registered person and for exports, excluding categories specified such as government departments, local authorities, SEZ units and those in sub rules (2), (3), (4) and (4A) of rule 54; the obligation took effect from 1 October 2020 and has been amended subsequently.
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 mandate requires registered persons above the turnover threshold to issue e invoices for B2B and export supplies.
A notification designates registered persons whose aggregate turnover in any preceding financial year from 2017 18 onwards exceeds the specified threshold as required to prepare and issue e invoices and prescribed documents under sub rule (4) of rule 48 for supplies to a registered person and for exports, excluding categories specified such as government departments, local authorities, SEZ units and those in sub rules (2), (3), (4) and (4A) of rule 54; the obligation took effect from 1 October 2020 and has been amended subsequently.
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