https://www.taxtmi.com/article/detailed?id=11694 Notified taxpayers must upload invoice particulars in FORM GST INV-01 to the Common GST Electronic Portal to obtain an Invoice Reference Number (IRN); invoices issued by notified persons without an IRN are not treated as invoices, which can prevent fulfilment of input tax credit conditions. Compliance with the electronic issuance procedure replaces the triplicate/duplicate physical-copy requirement. The note summarises applicability, excluded supplies, aggregate turnover computation, IRN and QR code contents, generation modes, cancellation limits, and related enforcement concerns. en-us Fri, 04 Aug 2023 15:31:54 +0530 Fri, 04 Aug 2023 15:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11694 Notified taxpayers must upload invoice particulars in FORM GST INV-01 to the Common GST Electronic Portal to obtain an Invoice Reference Number (IRN); invoices issued by notified persons without an IRN are not treated as invoices, which can prevent fulfilment of input tax credit conditions. Compliance with the electronic issuance procedure replaces the triplicate/duplicate physical-copy requirement. The note summarises applicability, excluded supplies, aggregate turnover computation, IRN and QR code contents, generation modes, cancellation limits, and related enforcement concerns. Articles Goods and Services Tax - GST Fri, 04 Aug 2023 15:31:54 +0530 https://www.taxtmi.com/article/detailed?id=11694