E invoicing compliance: upload invoice particulars to obtain IRN via prescribed form or invoice will not be valid. Registered persons who issued tax invoices other than in the prescribed manner during 1-31 October 2020 must obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to obtain the IRN within that period means the invoice will not be treated as a valid 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.
E invoicing compliance: upload invoice particulars to obtain IRN via prescribed form or invoice will not be valid.
Registered persons who issued tax invoices other than in the prescribed manner during 1-31 October 2020 must obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to obtain the IRN within that period means the invoice will not be treated as a valid tax invoice.
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