Invoice Reference Number requirement: taxpayers must obtain IRN by uploading specified particulars on the GST portal within prescribed time. Registered persons who prepared tax invoices otherwise than as prescribed must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within the prescribed period from the date of invoice; failure to obtain the IRN within that period means the document will not be treated as 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: taxpayers must obtain IRN by uploading specified particulars on the GST portal within prescribed time.
Registered persons who prepared tax invoices otherwise than as prescribed must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within the prescribed period from the date of invoice; failure to obtain the IRN within that period means the document will not be treated as an invoice.
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