E-invoice requirement: large registered persons must prepare electronic invoices for supplies to other registered persons from the implementation date. Notification mandates that registered persons whose annual aggregate turnover exceeds the statutory high-turnover threshold must prepare electronic invoices for supplies made to other registered persons, in conformity with the invoice-preparation mechanism prescribed in the rules; the obligation takes effect from the specified commencement date.
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 requirement: large registered persons must prepare electronic invoices for supplies to other registered persons from the implementation date.
Notification mandates that registered persons whose annual aggregate turnover exceeds the statutory high-turnover threshold must prepare electronic invoices for supplies made to other registered persons, in conformity with the invoice-preparation mechanism prescribed in the rules; the obligation takes effect from the specified commencement date.
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