QR code with embedded Invoice Reference Number enables electronic invoice verification in lieu of physical tax invoices. The amendment requires a Quick Response (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under the prescribed electronic invoicing sub-rule and authorises production of that electronic QR code for verification in lieu of the physical tax invoice; the Commissioner may, on Council recommendation, notify temporary exemptions from issuing such invoices subject to specified conditions.
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 with embedded Invoice Reference Number enables electronic invoice verification in lieu of physical tax invoices.
The amendment requires a Quick Response (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under the prescribed electronic invoicing sub-rule and authorises production of that electronic QR code for verification in lieu of the physical tax invoice; the Commissioner may, on Council recommendation, notify temporary exemptions from issuing such invoices subject to specified conditions.
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