Quick Response code requirement introduced; QR with embedded Invoice Reference Number may replace physical invoice for verification. Amendments require embedding the Invoice Reference Number (IRN) within a Quick Response code on invoices issued under the prescribed electronic invoicing sub-rule; the Chief Commissioner may, on Council recommendation, notify temporary exemptions from the electronic-invoice issuance requirement for specified persons or classes subject to conditions; and where invoices are issued under that mechanism, the QR code with embedded IRN may be produced electronically for verification by the proper officer instead of a physical tax invoice.
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Provisions expressly mentioned in the judgment/order text.
Quick Response code requirement introduced; QR with embedded Invoice Reference Number may replace physical invoice for verification.
Amendments require embedding the Invoice Reference Number (IRN) within a Quick Response code on invoices issued under the prescribed electronic invoicing sub-rule; the Chief Commissioner may, on Council recommendation, notify temporary exemptions from the electronic-invoice issuance requirement for specified persons or classes subject to conditions; and where invoices are issued under that mechanism, the QR code with embedded IRN may be produced electronically for verification by the proper officer instead of a physical tax invoice.
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