QR code with embedded Invoice Reference Number permits electronic invoice verification, with commissioner-authorised exemptions and conditions. The Rules require a Quick Response code embedding the Invoice Reference Number when invoices are issued under sub rule (4) of rule 48 and allow the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of a physical tax invoice; the Commissioner may, by notification on the Council's recommendation, exempt persons or classes from issuing invoices under that sub rule for specified periods 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 permits electronic invoice verification, with commissioner-authorised exemptions and conditions.
The Rules require a Quick Response code embedding the Invoice Reference Number when invoices are issued under sub rule (4) of rule 48 and allow the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of a physical tax invoice; the Commissioner may, by notification on the Council's recommendation, exempt persons or classes from issuing invoices under that sub rule for specified periods subject to conditions.
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