QR code with embedded Invoice Reference Number enables electronic production in lieu of physical tax invoice for verification. The amendment requires a Quick Reference code embedding an Invoice Reference Number where invoices are issued under the prescribed provision, and permits electronic production of that QR code with embedded IRN for verification by the proper officer in lieu of the physical tax invoice. It further authorises the Government, on Council recommendation, to notify exemptions from issuing such invoices for specified persons or classes for a specified 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 Invoice Reference Number enables electronic production in lieu of physical tax invoice for verification.
The amendment requires a Quick Reference code embedding an Invoice Reference Number where invoices are issued under the prescribed provision, and permits electronic production of that QR code with embedded IRN for verification by the proper officer in lieu of the physical tax invoice. It further authorises the Government, on Council recommendation, to notify exemptions from issuing such invoices for specified persons or classes for a specified period subject to conditions.
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