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fixed deposit matures rs 500

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as per provision of rule 48(4) read with notification no. 13/2020- central tax, every registered person having turnover of rs.500 in any preceding financial year starting from 2017 will be required to issue an invoice after obtaining irn and qr code by uploading form gst-inv-01 on the government portal. the irn and qr code is required to be obtained in respect of supplies made to a registered person and in case of exports. further as per section 31(1), tax invoice is to be issued only in case of taxable supplies. therefore requirement for generating irn and qr code is applicable only in case of taxable supplies made to a registered person or where the same are exported. it should be noted that the qr code generated from the government portal will be embedded with the irn and as per rule 46 of cgst rule, such qr code is required to be mentioned on the invoice before issuing the same.

泰米尔语

மாசுபாட்டிலிருந்து பாதுகாப்பாக இருக்க முகமூடி அணிவதை விட மரத்தை நடவு செய்வது மிகவும் நல்லது.

最后更新: 2020-11-05
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