E-invoice obligation expanded to cover prior financial years and export supplies, broadening the scope of invoicing duties. The notification amends the e-invoicing rule by substituting the phrase a financial year with any preceding financial year from 2017-18 onwards, expanding the temporal scope, and by inserting 'or for exports' after supplies to a registered person to include export transactions within the e-invoicing obligation; the amendment is made effective retrospectively from 30th September, 2020.
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 expanded to cover prior financial years and export supplies, broadening the scope of invoicing duties.
The notification amends the e-invoicing rule by substituting the phrase a financial year with any preceding financial year from 2017-18 onwards, expanding the temporal scope, and by inserting "or for exports" after supplies to a registered person to include export transactions within the e-invoicing obligation; the amendment is made effective retrospectively from 30th September, 2020.
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