Seeks to exclude government departments and local authorities from the requirement of issuance of e-invoice - F.1-11 (91)-Tax/GST/2021(PART) - Tripura SGST
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E invoice requirement: registered persons above the statutory turnover threshold must prepare prescribed invoices for supplies to registered persons. Notification under sub rule (4) to rule 48 requires registered persons whose aggregate turnover exceeds the statutory threshold to prepare invoices and prescribed documents for supplies to registered persons, while excluding government departments, local authorities and persons referred to in the specified sub rules of rule 54; it supersedes the earlier 26 March 2021 notification but saves prior actions.
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 the statutory turnover threshold must prepare prescribed invoices for supplies to registered persons.
Notification under sub rule (4) to rule 48 requires registered persons whose aggregate turnover exceeds the statutory threshold to prepare invoices and prescribed documents for supplies to registered persons, while excluding government departments, local authorities and persons referred to in the specified sub rules of rule 54; it supersedes the earlier 26 March 2021 notification but saves prior actions.
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