QR code with embedded Invoice Reference Number enables electronic verification of tax invoices in lieu of physical copies. The amendment mandates a Quick Response (QR) code embedding the Invoice Reference Number (IRN) for invoices issued under the prescribed procedure and permits electronic production of that QR code for verification by the proper officer in lieu of a physical tax invoice. It also empowers the Commissioner, on Council recommendation and by notification, to exempt specified persons or classes from issuing such invoices for a defined period subject to 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 verification of tax invoices in lieu of physical copies.
The amendment mandates a Quick Response (QR) code embedding the Invoice Reference Number (IRN) for invoices issued under the prescribed procedure and permits electronic production of that QR code for verification by the proper officer in lieu of a physical tax invoice. It also empowers the Commissioner, on Council recommendation and by notification, to exempt specified persons or classes from issuing such invoices for a defined period subject to conditions.
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