E Invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV 01 upload within the prescribed period. Notification requires a specified class of registered persons who issued tax invoices otherwise than under sub rule (4) of rule 48 to obtain an Invoice Reference Number by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to upload within the prescribed time from the invoice date will result in the document not being treated as an invoice.
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Provisions expressly mentioned in the judgment/order text.
E Invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV 01 upload within the prescribed period.
Notification requires a specified class of registered persons who issued tax invoices otherwise than under sub rule (4) of rule 48 to obtain an Invoice Reference Number by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to upload within the prescribed time from the invoice date will result in the document not being treated as an invoice.
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TaxTMI 
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TaxTMI 
