Invoice Reference Number requirement: specified taxpayers must obtain IRN by uploading particulars in FORM GST INV 01 or invoices not recognised. Registered persons who prepared tax invoices other than the manner specified under sub rule (4) of rule 48 must 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 date of the invoice, failing which the document shall 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 by uploading particulars in FORM GST INV 01 or invoices not recognised.
Registered persons who prepared tax invoices other than the manner specified under sub rule (4) of rule 48 must 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 date of the invoice, failing which the document shall not be treated as an invoice.
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