QR code with embedded Invoice Reference Number accepted electronically in lieu of physical tax invoice for verification. The amendment requires or recognises a Quick Response (QR) code embedding an Invoice Reference Number (IRN) on invoices issued under the electronic invoicing sub rule, allows the Commissioner to exempt persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code containing the IRN in lieu of a physical tax invoice for verification by the proper officer.
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.
QR code with embedded Invoice Reference Number accepted electronically in lieu of physical tax invoice for verification.
The amendment requires or recognises a Quick Response (QR) code embedding an Invoice Reference Number (IRN) on invoices issued under the electronic invoicing sub rule, allows the Commissioner to exempt persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code containing the IRN in lieu of a physical tax invoice for verification by the proper officer.
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