Electronic invoicing mandate: notified taxpayers must obtain an Invoice Reference Number via the GST portal for valid invoices. Specified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common Goods and Services Tax Electronic Portal as specified in the notification; invoices not issued in that prescribed manner will not be treated as invoices, and sub rules (1) and (2) shall not apply to invoices prepared under this electronic invoicing procedure.
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.
Electronic invoicing mandate: notified taxpayers must obtain an Invoice Reference Number via the GST portal for valid invoices.
Specified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common Goods and Services Tax Electronic Portal as specified in the notification; invoices not issued in that prescribed manner will not be treated as invoices, and sub rules (1) and (2) shall not apply to invoices prepared under this electronic invoicing procedure.
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