QR code with embedded IRN permitted as electronic substitute for physical tax invoices for verification. The amendment requires that where invoices are issued under sub-rule (4) of rule 48, a Quick Response code embedding the Invoice Reference Number (IRN) be used, and that such QR code with embedded IRN may be produced electronically for verification by the proper officer in lieu of the physical tax invoice; the Commissioner may, on Council recommendations, notify exemptions from issuing invoices under that sub-rule for specified periods and conditions.
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Provisions expressly mentioned in the judgment/order text.
QR code with embedded IRN permitted as electronic substitute for physical tax invoices for verification.
The amendment requires that where invoices are issued under sub-rule (4) of rule 48, a Quick Response code embedding the Invoice Reference Number (IRN) be used, and that such QR code with embedded IRN may be produced electronically for verification by the proper officer in lieu of the physical tax invoice; the Commissioner may, on Council recommendations, notify exemptions from issuing invoices under that sub-rule for specified periods and conditions.
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