Quick Response code with embedded IRN becomes a prescribed invoice feature under Assam GST rules. Assam Goods and Services Tax Rules are amended to prescribe a Quick Response (QR) code with embedded Invoice Reference Number (IRN) for invoices issued under rule 48(4). The Commissioner may, on Council recommendations and by notification, exempt a person or class of registered persons from issuance of invoice under that sub-rule for a specified period, subject to conditions and restrictions. Where such invoice is issued, the QR code with embedded IRN may be produced electronically in lieu of the physical copy for verification.
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 Response code with embedded IRN becomes a prescribed invoice feature under Assam GST rules.
Assam Goods and Services Tax Rules are amended to prescribe a Quick Response (QR) code with embedded Invoice Reference Number (IRN) for invoices issued under rule 48(4). The Commissioner may, on Council recommendations and by notification, exempt a person or class of registered persons from issuance of invoice under that sub-rule for a specified period, subject to conditions and restrictions. Where such invoice is issued, the QR code with embedded IRN may be produced electronically in lieu of the physical copy for verification.
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