Invoice Reference Number requirement: obtain IRN via FORM GST INV-01 upload or invoice will not be treated as valid. Registered persons who prepared tax invoices otherwise than in the stipulated manner must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal for affected invoices. The IRN must be generated by uploading within thirty days from the invoice date; failure to do so will result in the instrument not being 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: obtain IRN via FORM GST INV-01 upload or invoice will not be treated as valid.
Registered persons who prepared tax invoices otherwise than in the stipulated manner must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal for affected invoices. The IRN must be generated by uploading within thirty days from the invoice date; failure to do so will result in the instrument not being treated as an invoice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
