Invoice Reference Number requirement: nonconforming invoices must obtain IRN via FORM GST INV-01 or be invalidated. Notification requires registered persons who prepared tax invoices otherwise than in the prescribed manner to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal for invoices issued during 1-31 October 2020, and to secure the IRN within thirty days from the invoice date; failure to comply will result in the document 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.
Invoice Reference Number requirement: nonconforming invoices must obtain IRN via FORM GST INV-01 or be invalidated.
Notification requires registered persons who prepared tax invoices otherwise than in the prescribed manner to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal for invoices issued during 1-31 October 2020, and to secure the IRN within thirty days from the invoice date; failure to comply will result in the document not being treated as an invoice.
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