Invoice Preparation Requirement: high-turnover registered persons must issue prescribed invoices for supplies to other registered persons. State notification requires a defined class of registered persons-excluding those specified in rule 54 sub-rules-whose aggregate turnover in a financial year exceeds a specified threshold to prepare invoice and other prescribed documents for supplies to registered persons, superseding an earlier departmental notification and specifying the commencement of the requirement.
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.
Invoice Preparation Requirement: high-turnover registered persons must issue prescribed invoices for supplies to other registered persons.
State notification requires a defined class of registered persons-excluding those specified in rule 54 sub-rules-whose aggregate turnover in a financial year exceeds a specified threshold to prepare invoice and other prescribed documents for supplies to registered persons, superseding an earlier departmental notification and specifying the commencement of the requirement.
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