https://www.taxtmi.com/forum/issue?id=118782 E-invoice generation governs timing of supply: where the e-invoice is generated after a manual invoice and goods movement follows e-invoice issuance, the supply is treated in the tax period when the e-invoice is uploaded. Rule 48 mandates obtaining an Invoice Reference Number by uploading prescribed particulars on the portal and provides that invoices issued otherwise will not be treated as invoices for persons covered. Mandatory applicability depends on the aggregate turnover threshold, and the portal permits back-dated e-invoices which must be disclosed in the period of the e-invoice date. en-us Sat, 30 Sep 2023 12:23:16 +0530 Thu, 23 Jan 2025 14:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118782 E-invoice generation governs timing of supply: where the e-invoice is generated after a manual invoice and goods movement follows e-invoice issuance, the supply is treated in the tax period when the e-invoice is uploaded. Rule 48 mandates obtaining an Invoice Reference Number by uploading prescribed particulars on the portal and provides that invoices issued otherwise will not be treated as invoices for persons covered. Mandatory applicability depends on the aggregate turnover threshold, and the portal permits back-dated e-invoices which must be disclosed in the period of the e-invoice date. Discussion-Forum GST Sat, 30 Sep 2023 12:23:16 +0530 https://www.taxtmi.com/forum/issue?id=118782