The December 2022 issue of our newsletter talks about e-invoices under GST. We also elaborate on the Invoice Reference Number (IRN), the content of the e-invoice, the time limit for generating an e-invoice, the Modification/ Cancellation Of the E-Invoice, and much more.
To summarise, in this newsletter we talk about the following:
- E-Invoice Under GST
We take you through the facts of the case, provisions of the law and the ruling made by the concerned authority.
- Bimal Kothari v. Assistant Commissioner (2022) (145 Taxman 86) (Delhi)
- Cost Of the Diesel for Providing DG Set Rental Service Attracts 18% GST: Uttarakhand AAR
- 18% GST Payable on Manufacturing of Alcohol For Human Consumption By Way Of Job Work: Andhra Pradesh High Court