E invoice requirement: registered persons with high aggregate turnover must issue e invoices for supplies to registered recipients. Notification designates that registered persons whose aggregate turnover in a financial year exceeds the specified threshold are required to prepare electronic invoices for supply of goods or services or both to a registered person, under the authority of sub-rule (4) of the applicable GST rule. The requirement follows GST Council recommendations and takes effect from the prescribed commencement date, making the invoicing obligation mandatory for the identified class of registered persons.
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: registered persons with high aggregate turnover must issue e invoices for supplies to registered recipients.
Notification designates that registered persons whose aggregate turnover in a financial year exceeds the specified threshold are required to prepare electronic invoices for supply of goods or services or both to a registered person, under the authority of sub-rule (4) of the applicable GST rule. The requirement follows GST Council recommendations and takes effect from the prescribed commencement date, making the invoicing obligation mandatory for the identified class of registered persons.
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