QR code with embedded Invoice Reference Number may be produced electronically for verification instead of physical tax invoices. The rules permit a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic procedure and allow the QR code to be produced electronically for verification in lieu of the physical tax invoice. The Commissioner, on Council recommendation and by notification, may exempt a person or class of registered persons from issuing invoices under that procedure for a specified period subject to conditions and restrictions.
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 may be produced electronically for verification instead of physical tax invoices.
The rules permit a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic procedure and allow the QR code to be produced electronically for verification in lieu of the physical tax invoice. The Commissioner, on Council recommendation and by notification, may exempt a person or class of registered persons from issuing invoices under that procedure for a specified period subject to conditions and restrictions.
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