E-invoice requirement: registered persons above specified turnover must prepare invoices for supplies to other registered persons. Notification designates registered persons (excluding those under sub-rules (2), (3), (4) and (4A) of rule 54) with aggregate turnover in a financial year exceeding one hundred crore rupees as a class required to prepare invoices and other prescribed documents under sub-rule (4) of rule 48 for supplies of goods or services or both to a registered person.
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 requirement: registered persons above specified turnover must prepare invoices for supplies to other registered persons.
Notification designates registered persons (excluding those under sub-rules (2), (3), (4) and (4A) of rule 54) with aggregate turnover in a financial year exceeding one hundred crore rupees as a class required to prepare invoices and other prescribed documents under sub-rule (4) of rule 48 for supplies of goods or services or both to a registered person.
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