Quick Response code with embedded Invoice Reference Number enables electronic verification replacing physical tax invoices for prescribed cases. The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing procedure and provides that such QR code may be produced electronically for verification by the proper officer in lieu of a physical tax invoice. It also authorises the Commissioner, upon Council recommendation, to exempt persons or classes of registered persons from the electronic invoicing issuance requirement for specified periods subject to conditions and restrictions by notification.
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.
Quick Response code with embedded Invoice Reference Number enables electronic verification replacing physical tax invoices for prescribed cases.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing procedure and provides that such QR code may be produced electronically for verification by the proper officer in lieu of a physical tax invoice. It also authorises the Commissioner, upon Council recommendation, to exempt persons or classes of registered persons from the electronic invoicing issuance requirement for specified periods subject to conditions and restrictions by notification.
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