E invoicing requirement: specified taxpayers must upload FORM GST INV-01 to obtain an Invoice Reference Number for invoice validity. The amendment requires notified classes of registered persons to prepare invoices using FORM GST INV-01 and to obtain an Invoice Reference Number by uploading the prescribed information on the Common Goods and Services Tax Electronic Portal; invoices not prepared in that specified manner are not to be treated as invoices, and the earlier Rule 48(1) and (2) requirements do not apply to such electronically prepared invoices.
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 requirement: specified taxpayers must upload FORM GST INV-01 to obtain an Invoice Reference Number for invoice validity.
The amendment requires notified classes of registered persons to prepare invoices using FORM GST INV-01 and to obtain an Invoice Reference Number by uploading the prescribed information on the Common Goods and Services Tax Electronic Portal; invoices not prepared in that specified manner are not to be treated as invoices, and the earlier Rule 48(1) and (2) requirements do not apply to such electronically prepared invoices.
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