Invoice certificate requirement mandates registered persons to include prescribed source declaration and authorised signature on invoices. An amendment mandates insertion of a prescribed certificate in the invoice Annexure requiring registered persons to declare the goods' source by selecting one of three alternatives (imported directly/received from supplier premises/received via first-stage dealer), and to record place, date and provide signature, name, designation and company/firm seal. The change is made under the authority of sub-rule (4) of rule 57GG and becomes effective on the notified commencement date.
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.
Invoice certificate requirement mandates registered persons to include prescribed source declaration and authorised signature on invoices.
An amendment mandates insertion of a prescribed certificate in the invoice Annexure requiring registered persons to declare the goods' source by selecting one of three alternatives (imported directly/received from supplier premises/received via first-stage dealer), and to record place, date and provide signature, name, designation and company/firm seal. The change is made under the authority of sub-rule (4) of rule 57GG and becomes effective on the notified commencement date.
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