Invoice preparation requirement: registered persons above specified turnover must prepare prescribed invoices and documents for supplies to registered persons. The notification classifies registered persons (excluding those in specified sub rules of rule 54) with an aggregate turnover exceeding one hundred crore rupees as required to prepare invoice and other prescribed documents for supplies of goods or services to a registered person under sub rule (4) of rule 48 of the Punjab GST Rules, 2017, and supersedes the earlier notification, with effect deemed from 1 October 2020.
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Provisions expressly mentioned in the judgment/order text.
Invoice preparation requirement: registered persons above specified turnover must prepare prescribed invoices and documents for supplies to registered persons.
The notification classifies registered persons (excluding those in specified sub rules of rule 54) with an aggregate turnover exceeding one hundred crore rupees as required to prepare invoice and other prescribed documents for supplies of goods or services to a registered person under sub rule (4) of rule 48 of the Punjab GST Rules, 2017, and supersedes the earlier notification, with effect deemed from 1 October 2020.
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