Notification to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 - 10650 -FIN-CT1-TAX-0002/2020 - Orissa SGST
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E-invoicing mandate: specified registered persons required to issue e-invoices; implementation date deferred to a later specified date. Notification designates registered persons (excluding those in sub-rules (2),(3),(4),(4A) of rule 54) whose aggregate turnover exceeds the statutory threshold as required to prepare e-invoices and other prescribed documents under sub-rule (4) of rule 48; it supersedes the earlier 20 December 2019 notification and takes effect from 1 October 2020.
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-invoicing mandate: specified registered persons required to issue e-invoices; implementation date deferred to a later specified date.
Notification designates registered persons (excluding those in sub-rules (2),(3),(4),(4A) of rule 54) whose aggregate turnover exceeds the statutory threshold as required to prepare e-invoices and other prescribed documents under sub-rule (4) of rule 48; it supersedes the earlier 20 December 2019 notification and takes effect from 1 October 2020.
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