1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Invoice Reference Number rule: registered taxpayers must obtain IRN via FORM GST INV-01 within prescribed time or invoice invalid.</h1> Registered persons who prepared tax invoices otherwise than as required under sub rule (4) of rule 48 must, for invoices issued during 1-31 October 2020, obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document shall not be treated as an invoice; the notification is deemed issued from 1 October 2020.