Invoice preparation requirement for registered persons exceeding the turnover threshold ensures prescribed documentation for supplies to other registered persons. The notification requires registered persons, excluding specified exceptions in the registration rules, whose aggregate turnover exceeds the prescribed threshold, to prepare invoices and other prescribed documents for supplies of goods or services to a registered person; it supersedes an earlier notification while preserving prior actions and specifies the commencement date for the obligation.
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.
Invoice preparation requirement for registered persons exceeding the turnover threshold ensures prescribed documentation for supplies to other registered persons.
The notification requires registered persons, excluding specified exceptions in the registration rules, whose aggregate turnover exceeds the prescribed threshold, to prepare invoices and other prescribed documents for supplies of goods or services to a registered person; it supersedes an earlier notification while preserving prior actions and specifies the commencement date for the obligation.
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