E-invoice obligation: registered persons above specified turnover threshold must issue e-invoices for supplies to other registered persons. Designates as a class of registered persons those whose aggregate turnover exceeding one hundred crore rupees in a financial year, who must prepare invoices in terms of sub rule (4) of rule 48 of the Assam GST Rules for supply of goods or services or both to a registered person, pursuant to a State tax notification; the measure specifies scope, applicability by turnover threshold, and its commencement.
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-invoice obligation: registered persons above specified turnover threshold must issue e-invoices for supplies to other registered persons.
Designates as a class of registered persons those whose aggregate turnover exceeding one hundred crore rupees in a financial year, who must prepare invoices in terms of sub rule (4) of rule 48 of the Assam GST Rules for supply of goods or services or both to a registered person, pursuant to a State tax notification; the measure specifies scope, applicability by turnover threshold, and its commencement.
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