E invoice requirement: registered persons above prescribed turnover must issue e invoices for supplies to registered persons. Registered persons whose aggregate turnover exceeds one hundred crore rupees in a financial year are notified as the class required to prepare invoices under sub-rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, for supply of goods or services or both to a registered person. The notification is issued under the powers conferred by those Rules and is deemed effective from 1 April 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 requirement: registered persons above prescribed turnover must issue e invoices for supplies to registered persons.
Registered persons whose aggregate turnover exceeds one hundred crore rupees in a financial year are notified as the class required to prepare invoices under sub-rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, for supply of goods or services or both to a registered person. The notification is issued under the powers conferred by those Rules and is deemed effective from 1 April 2020.
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