What is e-invoicing? As per Rule 48(4) of CGST Rules, notified class of registered persons (whose aggregate turnover in any preceding financial year from 2017-18 onwards, is more than prescribed limit) have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01)
A. E-invoice – Basics: 1. What is ‘e-invoicing’? As per Rule 48(4) of CGST Rules, notified class of registered persons has to prepare the invoice by uploading specified particulars of the invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice
1 – Registration: S.no Form/ Functionality Functionality made available for Taxpayers 1 Assignment of new applications of registration, in certain cases, with the same PAN, and in the same State/ UT New registration applications of the applicants, whose previous application for registration were either rejected
