Invoice Reference Number requirement: obtain IRN via specified upload or invoice will not be treated as valid. Notification requires registered persons who prepared invoices otherwise than prescribed to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the common GST portal within thirty days of the invoice; failure to obtain the IRN in time renders the document not an invoice.
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: obtain IRN via specified upload or invoice will not be treated as valid.
Notification requires registered persons who prepared invoices otherwise than prescribed to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the common GST portal within thirty days of the invoice; failure to obtain the IRN in time renders the document not an invoice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.