The Finance Department, Rajasthan on May 13, 2023, issued an amendment to Notification No. F.12(46)FD/Tax/2017-Pt.V-152, dated March 30, 2020, which states the preparation of invoices and other prescribed documents for registered persons.
The following has been amended namely: -
The registered person whose aggregate turnover in a financial year exceeds five crore rupees, as a class of registered person shall prepare an invoice and other prescribed documents in respect of the supply of goods or services or both to a registered person.
This shall be in effect from August 01, 2023
[Notification No. F.12(11)FD/Tax/2023-Pt-I-17]