Invoicing' means "reporting details of specified GST documents to a Government-notified portal, i.e., IRP and obtaining an invoice reference number".

Their only job is to issue fake bills so companies can show higher expenses, reduce taxable income, and wrongly claim GST input tax credit (ITC). Earlier, some of these tax returns were accepted ...

NEW DELHI: As the 54th GST Council has granted exemption ... the recipient is eligible for full input tax credit (ITC), GST may not apply if no invoice is issued by the supplier.” ...