Invoice Reference Number requirement: taxpayers must upload FORM GST INV-01 to obtain IRN within the specified period to validate invoices. Registered persons who prepared tax invoices in a manner other than prescribed must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the date of such invoice; failure to do so will result in the document not being treated as a tax 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: taxpayers must upload FORM GST INV-01 to obtain IRN within the specified period to validate invoices.
Registered persons who prepared tax invoices in a manner other than prescribed must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the date of such invoice; failure to do so will result in the document not being treated as a tax invoice.
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