Notification of class of Registered persons, whose aggregate turnover in a financial year exceeds one hundred crore rupees, required to issue e-invoice as per sub Rule (4) of Rule 48 - F A-3-51-2019-l-V(13) - Madhya Pradesh SGST
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E-invoice obligation for registered persons above specified turnover threshold mandates B2B invoice preparation under Rule 48. Notification designates registered persons with aggregate turnover exceeding one hundred crore rupees as a class required to issue electronic invoices in terms of sub-rule (4) of Rule 48 for supplies of goods or services to registered persons, and fixes the compliance obligation to commence from the 1st day of April, 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-invoice obligation for registered persons above specified turnover threshold mandates B2B invoice preparation under Rule 48.
Notification designates registered persons with aggregate turnover exceeding one hundred crore rupees as a class required to issue electronic invoices in terms of sub-rule (4) of Rule 48 for supplies of goods or services to registered persons, and fixes the compliance obligation to commence from the 1st day of April, 2020.
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