TMI BlogTax invoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... me, address and Goods and Services 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 ] w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manner prescribed under sub-rule (4) of rule 48. ] 7 [ (s) a declaration as below, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:] Provided also that a registered person 4 [ , other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens, ] may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,- (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 si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 6. Substituted vide NOTIFICATION NO. 79/2020 Central Tax dated 15-10-2020 before it was read as Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and (ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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