Electronic invoicing requirement: notified classes must use prescribed GST invoice form and obtain an Invoice Reference Number. The amendment mandates electronic invoicing for notified classes of registered persons: invoices must include particulars in FORM GST INV-01 and be uploaded to the Common Goods and Services Tax Electronic Portal to obtain an Invoice Reference Number per notification; invoices issued otherwise are not treated as invoices, and sub rules (1) and (2) of rule 48 do not apply to invoices prepared in this notified electronic manner.
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Provisions expressly mentioned in the judgment/order text.
Electronic invoicing requirement: notified classes must use prescribed GST invoice form and obtain an Invoice Reference Number.
The amendment mandates electronic invoicing for notified classes of registered persons: invoices must include particulars in FORM GST INV-01 and be uploaded to the Common Goods and Services Tax Electronic Portal to obtain an Invoice Reference Number per notification; invoices issued otherwise are not treated as invoices, and sub rules (1) and (2) of rule 48 do not apply to invoices prepared in this notified electronic manner.
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