Quick Response code and Invoice Reference Number requirements reshape invoice issuance and electronic verification under GST rules. The Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2020 amend the GST Rules, 2017 from 30 September 2020. They require invoices issued under rule 48(4) to carry a QR code with an embedded Invoice Reference Number, permit exemption from such invoice issuance by notification for a specified period, and allow electronic production of the QR code with embedded IRN for verification in lieu of a physical tax invoice.
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Provisions expressly mentioned in the judgment/order text.
Quick Response code and Invoice Reference Number requirements reshape invoice issuance and electronic verification under GST rules.
The Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2020 amend the GST Rules, 2017 from 30 September 2020. They require invoices issued under rule 48(4) to carry a QR code with an embedded Invoice Reference Number, permit exemption from such invoice issuance by notification for a specified period, and allow electronic production of the QR code with embedded IRN for verification in lieu of a physical tax invoice.
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