E-invoicing requirement: notified taxpayers must obtain an Invoice Reference Number via FORM GST INV-01 upload. Notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal as specified by notification. Invoices issued otherwise than by this prescribed portal upload will not be treated as invoices, and the standard invoice requirements of rule 48 do not apply to invoices prepared through this e-invoicing process.
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: notified taxpayers must obtain an Invoice Reference Number via FORM GST INV-01 upload.
Notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal as specified by notification. Invoices issued otherwise than by this prescribed portal upload will not be treated as invoices, and the standard invoice requirements of rule 48 do not apply to invoices prepared through this e-invoicing process.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
