Electronic invoicing requirement: notified suppliers must obtain Invoice Reference Number and upload FORM GST INV-01 to the GST portal. Certain notified registered persons must prepare invoices using FORM GST INV-01, obtain an Invoice Reference Number by uploading that information to the Common GST Electronic Portal, and invoices not issued in this specified electronic manner shall not be treated as invoices; sub-rules (1) and (2) of rule 48 do not apply to invoices prepared in this manner.
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Provisions expressly mentioned in the judgment/order text.
Electronic invoicing requirement: notified suppliers must obtain Invoice Reference Number and upload FORM GST INV-01 to the GST portal.
Certain notified registered persons must prepare invoices using FORM GST INV-01, obtain an Invoice Reference Number by uploading that information to the Common GST Electronic Portal, and invoices not issued in this specified electronic manner shall not be treated as invoices; sub-rules (1) and (2) of rule 48 do not apply to invoices prepared in this manner.
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