QR code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice, with possible exemptions. The Thirteenth Amendment mandates a Quick Response code embedding the Invoice Reference Number for invoices issued under rule 48(4), allows the Commissioner to exempt specified persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code with embedded IRN for verification 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.
QR code embedding Invoice Reference Number enables electronic verification in lieu of physical tax invoice, with possible exemptions.
The Thirteenth Amendment mandates a Quick Response code embedding the Invoice Reference Number for invoices issued under rule 48(4), allows the Commissioner to exempt specified persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code with embedded IRN for verification in lieu of the physical tax invoice.
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