Invoice Reference Number procedure for registered persons requires portal upload and timely compliance for validity of invoices. Registered persons covered by rule 48(4) who issued invoices in a different manner must follow a special procedure during 1 October 2020 to 31 October 2020. They are required to obtain an Invoice Reference Number (IRN) by uploading the specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal within thirty days from the invoice date, failing which the document will 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 procedure for registered persons requires portal upload and timely compliance for validity of invoices.
Registered persons covered by rule 48(4) who issued invoices in a different manner must follow a special procedure during 1 October 2020 to 31 October 2020. They are required to obtain an Invoice Reference Number (IRN) by uploading the specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal within thirty days from the invoice date, failing which the document will not be treated as an invoice.
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