Invoice Reference Number requirement: noncompliant e invoices must secure IRN via prescribed filing or lose invoice status. Registered persons who prepared tax invoices otherwise than under sub rule (4) of rule 48 must, during 1-31 October 2020, obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to obtain the IRN within thirty days from the invoice date will result in the document not being 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: noncompliant e invoices must secure IRN via prescribed filing or lose invoice status.
Registered persons who prepared tax invoices otherwise than under sub rule (4) of rule 48 must, during 1-31 October 2020, obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal; failure to obtain the IRN within thirty days from the invoice date will result in the document not being treated as an invoice.
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