Invoice preparation requirement for high-turnover registered persons mandates prescribed documents for supplies to other registered persons. Notification requires registered persons whose aggregate turnover in a financial year exceeds the high-turnover threshold, excluding those subject to specified regulatory exclusions, to prepare invoices and other prescribed documents for supplies to registered persons in accordance with the invoice-rule provision; it supersedes an earlier state notification and comes into force from the stated commencement date.
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 for high-turnover registered persons mandates prescribed documents for supplies to other registered persons.
Notification requires registered persons whose aggregate turnover in a financial year exceeds the high-turnover threshold, excluding those subject to specified regulatory exclusions, to prepare invoices and other prescribed documents for supplies to registered persons in accordance with the invoice-rule provision; it supersedes an earlier state notification and comes into force from the stated commencement date.
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