Quick Response code with embedded Invoice Reference Number enables electronic production of invoices for verification instead of physical copies. The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing sub rule and permits electronic production of that QR code with embedded IRN for verification in lieu of a physical tax invoice. The Commissioner may, on Council recommendation, notify exemptions from issuing such invoices for specified persons or classes for a specified period subject to conditions and restrictions.
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 with embedded Invoice Reference Number enables electronic production of invoices for verification instead of physical copies.
The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing sub rule and permits electronic production of that QR code with embedded IRN for verification in lieu of a physical tax invoice. The Commissioner may, on Council recommendation, notify exemptions from issuing such invoices for specified persons or classes for a specified period subject to conditions and restrictions.
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