To exempt certain class of registered persons from issuing e-invoices and to extend the date for implementation of e-invoicing - G.O. (Ms) No. 70 - Tamil Nadu SGST
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E-invoicing requirement extended to high-turnover registered persons for supplies to registered recipients from the implementation date. Notification designates registered persons with high aggregate turnover, excluding those covered by specified sub-rules, as the class required to prepare invoices and other prescribed documents for supplies to registered persons under the relevant invoicing sub-rule, superseding an earlier departmental notification and fixing a commencement date for that invoicing obligation.
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-invoicing requirement extended to high-turnover registered persons for supplies to registered recipients from the implementation date.
Notification designates registered persons with high aggregate turnover, excluding those covered by specified sub-rules, as the class required to prepare invoices and other prescribed documents for supplies to registered persons under the relevant invoicing sub-rule, superseding an earlier departmental notification and fixing a commencement date for that invoicing obligation.
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