Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 - 13/2020 - State Tax - Chhattisgarh SGST
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E-invoicing requirement: large registered persons must prepare e-invoices for supplies to registered recipients; implementation deferred. Designates registered persons with aggregate turnover above the prescribed threshold, excluding specified categories under rule 54, as required to prepare invoices and other prescribed documents under sub-rule (4) of rule 48 for supplies to registered persons; supersedes earlier State Notification No. 70/2019-State Tax and fixes a future commencement date for the e invoicing obligation.
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Provisions expressly mentioned in the judgment/order text.
E-invoicing requirement: large registered persons must prepare e-invoices for supplies to registered recipients; implementation deferred.
Designates registered persons with aggregate turnover above the prescribed threshold, excluding specified categories under rule 54, as required to prepare invoices and other prescribed documents under sub-rule (4) of rule 48 for supplies to registered persons; supersedes earlier State Notification No. 70/2019-State Tax and fixes a future commencement date for the e invoicing obligation.
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