Invoice preparation requirement for large registered taxpayers to issue prescribed documents for supplies to other registered persons. Notification prescribes that registered persons, excluding those covered by specified sub-rules of rule 54, whose aggregate turnover exceeds the statutory threshold, shall prepare invoices and other prescribed documents for supplies to registered persons under sub-rule (4) of rule 48 of the Goa GST Rules, 2017, and supersedes an earlier notification without affecting prior actions.
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.
Invoice preparation requirement for large registered taxpayers to issue prescribed documents for supplies to other registered persons.
Notification prescribes that registered persons, excluding those covered by specified sub-rules of rule 54, whose aggregate turnover exceeds the statutory threshold, shall prepare invoices and other prescribed documents for supplies to registered persons under sub-rule (4) of rule 48 of the Goa GST Rules, 2017, and supersedes an earlier notification without affecting prior actions.
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