Invoice compliance for high-turnover registered persons updated under GST invoicing rules and superseding notification. Registered persons, other than those covered by the specified exceptions, whose aggregate turnover exceeds the prescribed threshold, must prepare invoice and other prescribed documents for supplies made to registered persons. The notification supersedes the earlier notification on the subject, subject to anything done or omitted before supersession, and comes into force from the specified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Invoice compliance for high-turnover registered persons updated under GST invoicing rules and superseding notification.
Registered persons, other than those covered by the specified exceptions, whose aggregate turnover exceeds the prescribed threshold, must prepare invoice and other prescribed documents for supplies made to registered persons. The notification supersedes the earlier notification on the subject, subject to anything done or omitted before supersession, and comes into force from the specified commencement date.
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