Invoice preparation requirement: registered suppliers exceeding turnover threshold must prepare prescribed invoices for supplies to registered persons. Notification superseding the earlier order designates registered persons whose aggregate turnover in a financial year exceeds the turnover threshold, excluding specified exempt categories, as required to prepare invoices and other prescribed documents for supplies to registered persons under the rule governing invoice preparation; the notification is effective from the stated commencement date and does not affect prior actions or omissions.
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: registered suppliers exceeding turnover threshold must prepare prescribed invoices for supplies to registered persons.
Notification superseding the earlier order designates registered persons whose aggregate turnover in a financial year exceeds the turnover threshold, excluding specified exempt categories, as required to prepare invoices and other prescribed documents for supplies to registered persons under the rule governing invoice preparation; the notification is effective from the stated commencement date and does not affect prior actions or omissions.
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