Quick Response code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice. A new clause requires a Quick Response code embedding an Invoice Reference Number (IRN) where invoices are issued under the prescribed electronic issuance sub-rule of rule 48. The Commissioner may, by notification on Council recommendation, exempt persons or classes from issuing such invoices for a specified period subject to conditions. Substitution of rule 138A(2) permits the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of the physical 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.
Quick Response code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice.
A new clause requires a Quick Response code embedding an Invoice Reference Number (IRN) where invoices are issued under the prescribed electronic issuance sub-rule of rule 48. The Commissioner may, by notification on Council recommendation, exempt persons or classes from issuing such invoices for a specified period subject to conditions. Substitution of rule 138A(2) permits the QR code with embedded IRN to be produced electronically for verification by the proper officer in lieu of the physical tax invoice.
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