E invoice compliance: obtain Invoice Reference Number via portal under special procedure or invoice will not be recognised Certain registered persons who prepared tax invoices not in the prescribed manner must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the invoice 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.
E invoice compliance: obtain Invoice Reference Number via portal under special procedure or invoice will not be recognised
Certain registered persons who prepared tax invoices not in the prescribed manner must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the invoice not being treated as an invoice.
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TaxTMI 
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TaxTMI 
