Invoice preparation requirement: registered persons above turnover threshold must prepare prescribed invoices for supplies to other registered persons. Notification designates a class of registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees as required to prepare invoices and other prescribed documents for supplies of goods or services to a registered person, excludes persons covered by specified sub-rules of the regulations, and supersedes an earlier notification while preserving actions done or omitted before supersession.
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.
Invoice preparation requirement: registered persons above turnover threshold must prepare prescribed invoices for supplies to other registered persons.
Notification designates a class of registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees as required to prepare invoices and other prescribed documents for supplies of goods or services to a registered person, excludes persons covered by specified sub-rules of the regulations, and supersedes an earlier notification while preserving actions done or omitted before supersession.
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