Under rule 48 of KGST Rules to notify the class of registered person required to issue e-invoice under the KGST Act, 2017 - S.R.O. No. 1033/2019 - Kerala SGST
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E-invoice mandatory for specified registered persons for supplies to registered persons, imposing digital invoicing obligations from notified commencement. Notification under sub-rule (4) of rule 48 designates registered persons with an aggregate turnover exceeding one hundred crore rupees as required to prepare e-invoices for supplies of goods or services or both to a registered person, thereby imposing mandatory e-invoice preparation in the form and manner specified by sub-rule (4).
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 mandatory for specified registered persons for supplies to registered persons, imposing digital invoicing obligations from notified commencement.
Notification under sub-rule (4) of rule 48 designates registered persons with an aggregate turnover exceeding one hundred crore rupees as required to prepare e-invoices for supplies of goods or services or both to a registered person, thereby imposing mandatory e-invoice preparation in the form and manner specified by sub-rule (4).
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