E-invoice requirement for high-turnover registered persons to issue invoices to other registered persons under rule 48. Notifies that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are required to prepare and issue e-invoice under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 in respect of supply of goods or services or both to a registered person.
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Provisions expressly mentioned in the judgment/order text.
E-invoice requirement for high-turnover registered persons to issue invoices to other registered persons under rule 48.
Notifies that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are required to prepare and issue e-invoice under sub-rule (4) of rule 48 of the Delhi Goods and Services Tax Rules, 2017 in respect of supply of goods or services or both to a registered person.
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