Quick Reference code with embedded Invoice Reference Number enables electronic verification of tax invoices in lieu of physical copies. The rules add a Quick Reference (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under rule 48(4); permit the Commissioner, on Council recommendation, to notify temporary exemptions from issuing such invoices subject to conditions; and provide that the QR code with embedded IRN may be produced electronically for verification by the proper officer in place of a physical 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.
Quick Reference code with embedded Invoice Reference Number enables electronic verification of tax invoices in lieu of physical copies.
The rules add a Quick Reference (QR) code embedding an Invoice Reference Number (IRN) for invoices issued under rule 48(4); permit the Commissioner, on Council recommendation, to notify temporary exemptions from issuing such invoices subject to conditions; and provide that the QR code with embedded IRN may be produced electronically for verification by the proper officer in place of a physical tax invoice.
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