Invoice Reference Number requirement mandates e invoice upload on GST portal for notified registrants; other formats invalid. Specified classes of registered persons must prepare invoices by uploading prescribed particulars in FORM GST INV-01 on the GST Electronic Portal and obtain an Invoice Reference Number; invoices issued otherwise will not be treated as invoices and the general invoice provisions do not apply to invoices prepared under this electronic invoicing procedure.
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 Reference Number requirement mandates e invoice upload on GST portal for notified registrants; other formats invalid.
Specified classes of registered persons must prepare invoices by uploading prescribed particulars in FORM GST INV-01 on the GST Electronic Portal and obtain an Invoice Reference Number; invoices issued otherwise will not be treated as invoices and the general invoice provisions do not apply to invoices prepared under this electronic invoicing procedure.
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