Invoice Reference Number requirement: specified taxpayers must obtain IRN via FORM GST INV-01 within thirty days or invoice invalid. Notification requires specified registered persons who issued invoices not in the prescribed manner to obtain an Invoice Reference Number (IRN) by uploading required particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days of the invoice date; failure to obtain IRN within thirty days will mean the document will not be 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: specified taxpayers must obtain IRN via FORM GST INV-01 within thirty days or invoice invalid.
Notification requires specified registered persons who issued invoices not in the prescribed manner to obtain an Invoice Reference Number (IRN) by uploading required particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days of the invoice date; failure to obtain IRN within thirty days will mean the document will not be treated as an invoice.
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