E-invoicing requirement: notified registered persons must obtain Invoice Reference Number via GST portal; other formats invalid. Notified classes of registered persons must use E-invoicing by completing FORM GST INV-01 and obtaining an Invoice Reference Number through upload to the Common GST Electronic Portal in the manner and subject to conditions specified by notification; invoices not prepared as specified are not treated as invoices, and the prior sub-rules (1) and (2) of rule 48 do not apply to such electronic invoices.
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-invoicing requirement: notified registered persons must obtain Invoice Reference Number via GST portal; other formats invalid.
Notified classes of registered persons must use E-invoicing by completing FORM GST INV-01 and obtaining an Invoice Reference Number through upload to the Common GST Electronic Portal in the manner and subject to conditions specified by notification; invoices not prepared as specified are not treated as invoices, and the prior sub-rules (1) and (2) of rule 48 do not apply to such electronic invoices.
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