9911796707
TMI BlogTax invoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; 8 [ Provided that 10 [ in cases involving supply of online money gaming or in cases ] where any taxable service is supplied by or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule. : ] 6 [ Provided that the Board may, on the recommendations of the Council, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) the recipient is not a registered person; and (b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies. 2 [ Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). ] 3 [ Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick Response (QR) code. ] ************* NOTES:- 1. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r such period as may be specified in the said notification: 7. Inserted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 8. Inserted vide NOTIFICATION No. 26/2022 Central Tax dated 26-12-2022 9. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient 10. Inserted vide NOTIFICATION NO. 51/2023 Central Tax dated 29-09-2023 w.e.f. 01-10-2023 11. Omitted vide Notification No. 20/2024 Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, Provided further that where an invoice is required to be issued under clause (f) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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