Invoice Reference Number requirement: designated taxpayers must upload FORM GST INV-01 to obtain IRN before issuing invoices. Designated registered persons must prepare invoices by using FORM GST INV-01 and obtain an Invoice Reference Number by uploading the form on the Common Goods and Services Tax Electronic Portal; invoices issued other than in this prescribed manner shall not be treated as invoices. Invoices prepared through this IRN process are excluded from the application of rule 48(1) and (2).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice Reference Number requirement: designated taxpayers must upload FORM GST INV-01 to obtain IRN before issuing invoices.
Designated registered persons must prepare invoices by using FORM GST INV-01 and obtain an Invoice Reference Number by uploading the form on the Common Goods and Services Tax Electronic Portal; invoices issued other than in this prescribed manner shall not be treated as invoices. Invoices prepared through this IRN process are excluded from the application of rule 48(1) and (2).
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