Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 - 17/2022-State Tax - Mizoram SGST
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E-invoicing threshold lowered, expanding mandatory e-invoice coverage from October 2022 under GST rule amendment. With effect from 1 October 2022, the notification substitutes the turnover threshold in the earlier notification so that the e-invoicing requirement applies where aggregate turnover exceeds ten crore rupees, lowering the prior threshold and expanding the class of taxpayers subject to mandatory e-invoicing under sub-rule (4) of rule 48 of the Mizoram Goods and Services Tax Rules, 2017.
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 threshold lowered, expanding mandatory e-invoice coverage from October 2022 under GST rule amendment.
With effect from 1 October 2022, the notification substitutes the turnover threshold in the earlier notification so that the e-invoicing requirement applies where aggregate turnover exceeds ten crore rupees, lowering the prior threshold and expanding the class of taxpayers subject to mandatory e-invoicing under sub-rule (4) of rule 48 of the Mizoram Goods and Services Tax Rules, 2017.
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