E invoice applicability extended to registered persons meeting turnover threshold and to export transactions under amended notification. Amendment replaces 'a financial year' with 'any preceding financial year from 2017-18 onwards' to apply the e invoicing requirement based on turnover in any qualifying preceding year, and inserts 'or for exports' after supplies to a registered person, thereby extending the e invoice obligation to export transactions and to registered persons meeting the turnover threshold in any such preceding year.
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 applicability extended to registered persons meeting turnover threshold and to export transactions under amended notification.
Amendment replaces "a financial year" with "any preceding financial year from 2017-18 onwards" to apply the e invoicing requirement based on turnover in any qualifying preceding year, and inserts "or for exports" after supplies to a registered person, thereby extending the e invoice obligation to export transactions and to registered persons meeting the turnover threshold in any such preceding year.
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