Exemption of certain class of registered persons from issuing e – invoices and extension of the day for implementation of e - invoicing to 01-10-2020 - Amendment to GO.Ms No.141, Revenue (CT-II) Department dated 15-05-2020 - G.O.MS.No. 339 - Andhra Pradesh SGST
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E-invoice exemption expanded to cover preceding financial years and includes exports, altering the scope of e-invoicing obligation. The Government amends the e invoicing notification by replacing 'a financial year' with 'any preceding financial year from 2017 18 onwards' and by inserting 'or for exports' after 'goods or services or both to a registered person,' thereby expanding the temporal and transactional scope of the e invoicing exemption under sub rule (4) of rule 48.
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 exemption expanded to cover preceding financial years and includes exports, altering the scope of e-invoicing obligation.
The Government amends the e invoicing notification by replacing "a financial year" with "any preceding financial year from 2017 18 onwards" and by inserting "or for exports" after "goods or services or both to a registered person," thereby expanding the temporal and transactional scope of the e invoicing exemption under sub rule (4) of rule 48.
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