Electronic invoicing mandate: specified registered persons must obtain invoice reference number and upload details on GST portal. Notified classes of registered persons must prepare invoices with particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading the information on the Common Goods and Services Tax Electronic Portal as specified in the notification. Invoices issued by such persons in any manner other than the prescribed electronic process shall not be treated as invoices. The provisions of sub rules (1) and (2) shall not apply to invoices prepared under this electronic mechanism.
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.
Electronic invoicing mandate: specified registered persons must obtain invoice reference number and upload details on GST portal.
Notified classes of registered persons must prepare invoices with particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading the information on the Common Goods and Services Tax Electronic Portal as specified in the notification. Invoices issued by such persons in any manner other than the prescribed electronic process shall not be treated as invoices. The provisions of sub rules (1) and (2) shall not apply to invoices prepared under this electronic mechanism.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
