Seeks to amend Notification no. 13/2020-State Tax in order to amend the class of registered persons for the purpose of e-invoice - 61/2020-State Tax - Maharashtra SGST
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E-invoicing scope expanded to include Special Economic Zone units and a higher turnover threshold for applicability. Amends the State notification defining classes of registered persons for electronic invoicing by adding a Special Economic Zone unit to the covered category and substituting the previous turnover benchmark with a higher turnover threshold for applicability, thereby altering which registered persons must comply with the e-invoice requirement under the relevant sub-rule of the state GST rules.
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 scope expanded to include Special Economic Zone units and a higher turnover threshold for applicability.
Amends the State notification defining classes of registered persons for electronic invoicing by adding a Special Economic Zone unit to the covered category and substituting the previous turnover benchmark with a higher turnover threshold for applicability, thereby altering which registered persons must comply with the e-invoice requirement under the relevant sub-rule of the state GST rules.
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