Electronic invoice requirement: designated taxpayers must obtain an Invoice Reference Number and upload FORM GST INV-01 data for valid invoices. Designated registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal; invoices issued otherwise will not be treated as invoices, and standard invoicing provisions do not apply to invoices prepared in this prescribed electronic manner.
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.
Electronic invoice requirement: designated taxpayers must obtain an Invoice Reference Number and upload FORM GST INV-01 data for valid invoices.
Designated registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading that information on the Common GST Electronic Portal; invoices issued otherwise will not be treated as invoices, and standard invoicing provisions do not apply to invoices prepared in this prescribed electronic manner.
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