Quick Response code embedding Invoice Reference Number enables electronic verification of tax invoices in place of physical copies. The amendment requires a Quick Response code embedding the Invoice Reference Number (IRN) where invoices are issued under sub rule (4) of rule 48, and permits electronic production of that QR code for verification in lieu of a physical tax invoice; the Commissioner may, on Council recommendations and by notification, exempt persons or classes from issuing such invoices under sub rule (4) of rule 48 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.
Quick Response code embedding Invoice Reference Number enables electronic verification of tax invoices in place of physical copies.
The amendment requires a Quick Response code embedding the Invoice Reference Number (IRN) where invoices are issued under sub rule (4) of rule 48, and permits electronic production of that QR code for verification in lieu of a physical tax invoice; the Commissioner may, on Council recommendations and by notification, exempt persons or classes from issuing such invoices under sub rule (4) of rule 48 for specified periods subject to conditions.
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