Quick Response Code with embedded IRN enables electronic verification of tax invoices and allows conditional exemption from issuance. Rule 46 requires a Quick Response (QR) Code embedding the Invoice Reference Number (IRN) when invoices are issued under sub rule (4) of rule 48. The Commissioner may notify exemptions from issuance under that sub rule for specified persons or classes and periods, and rule 138A allows the QR Code with embedded IRN to be produced electronically in lieu of the physical tax invoice for verification by the proper officer.
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 with embedded IRN enables electronic verification of tax invoices and allows conditional exemption from issuance.
Rule 46 requires a Quick Response (QR) Code embedding the Invoice Reference Number (IRN) when invoices are issued under sub rule (4) of rule 48. The Commissioner may notify exemptions from issuance under that sub rule for specified persons or classes and periods, and rule 138A allows the QR Code with embedded IRN to be produced electronically in lieu of the physical tax invoice for verification by the proper officer.
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