Invoice Reference Number requirement: noncompliant tax invoices must obtain IRN via FORM GST INV-01 within thirty days. Notification requires registered persons who prepared tax invoices otherwise than prescribed to follow a special procedure in October 2020 and obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document shall not be treated as an 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: noncompliant tax invoices must obtain IRN via FORM GST INV-01 within thirty days.
Notification requires registered persons who prepared tax invoices otherwise than prescribed to follow a special procedure in October 2020 and obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document shall not be treated as an invoice.
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