Quick Response code with embedded Invoice Reference Number permits electronic QR as substitute for physical tax invoice. The amendment requires or permits a Quick Response code embedding the Invoice Reference Number on invoices issued under the prescribed electronic-invoicing procedure, and allows the Commissioner, on Council recommendations, to exempt specified persons or classes from issuing such invoices for a specified period subject to conditions. It also permits electronic production of the QR code with embedded IRN to a proper officer in lieu of a physical tax invoice for verification.
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 permits electronic QR as substitute for physical tax invoice.
The amendment requires or permits a Quick Response code embedding the Invoice Reference Number on invoices issued under the prescribed electronic-invoicing procedure, and allows the Commissioner, on Council recommendations, to exempt specified persons or classes from issuing such invoices for a specified period subject to conditions. It also permits electronic production of the QR code with embedded IRN to a proper officer in lieu of a physical tax invoice for verification.
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