Invoice Reference Number requirement: obtain IRN via FORM GST INV-01 to validate non conforming e invoices or lose invoice status. Notification requires registered persons who issued tax invoices otherwise than as prescribed to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the common GST electronic portal; invoices for which IRN is not obtained within the prescribed timeframe from the invoice date shall not be treated as invoices.
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 to validate non conforming e invoices or lose invoice status.
Notification requires registered persons who issued tax invoices otherwise than as prescribed to obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the common GST electronic portal; invoices for which IRN is not obtained within the prescribed timeframe from the invoice date shall not be treated as invoices.
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