E-invoice mandate requires registered persons above specified turnover threshold to prepare electronic invoices for supplies to other registered persons. The notification designates registered persons whose aggregate turnover exceeds a specified threshold as required to prepare electronic invoices and prescribed documents for supplies to other registered persons under the relevant GST invoicing rule; it supersedes an earlier state notification, preserves prior actions, excludes categories identified by specified sub-rule exceptions, and comes into force on 1 October 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 mandate requires registered persons above specified turnover threshold to prepare electronic invoices for supplies to other registered persons.
The notification designates registered persons whose aggregate turnover exceeds a specified threshold as required to prepare electronic invoices and prescribed documents for supplies to other registered persons under the relevant GST invoicing rule; it supersedes an earlier state notification, preserves prior actions, excludes categories identified by specified sub-rule exceptions, and comes into force on 1 October 2020.
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