QR code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice. The amendment mandates a Quick Response code embedding the Invoice Reference Number for invoices issued under the prescribed electronic invoicing mechanism; the Commissioner may exempt persons or classes from issuing such invoices by notification subject to conditions; and an electronic QR code with the IRN may be produced for verification in lieu of the physical tax 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.
QR code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice.
The amendment mandates a Quick Response code embedding the Invoice Reference Number for invoices issued under the prescribed electronic invoicing mechanism; the Commissioner may exempt persons or classes from issuing such invoices by notification subject to conditions; and an electronic QR code with the IRN may be produced for verification in lieu of the physical tax invoice.
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