QR code with embedded IRN allows electronic invoice verification replacing physical invoices, with exemption power for commissioner. The amendment permits production of a Quick Response (QR) code embedding the Invoice Reference Number (IRN) electronically for verification by the proper officer in lieu of the physical tax invoice, and authorizes the Commissioner, on Council recommendation, to exempt persons or classes from issuing invoices under the specified electronic invoicing provision for a notified period subject to conditions.
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 IRN allows electronic invoice verification replacing physical invoices, with exemption power for commissioner.
The amendment permits production of a Quick Response (QR) code embedding the Invoice Reference Number (IRN) electronically for verification by the proper officer in lieu of the physical tax invoice, and authorizes the Commissioner, on Council recommendation, to exempt persons or classes from issuing invoices under the specified electronic invoicing provision for a notified period subject to conditions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
