GST
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aditya9496
- Posts: 66
- Joined: May 3rd, 2023, 2:45 pm
Ans. As per Rule 48(4), notified person has to prepare the invoice by uploading specified particulars in FORM GST INV-01 on Invoice Registration Portal and after obtaining the Invoice Reference Number (IRN).
As per Rule 48(5), any invoice issued by a notified person in any manner other than the manner specified in Rule 48(4), the same shall not be treated as an invoice.
So, the document issued by a notified person becomes legally valid only with an IRN
As per Rule 48(5), any invoice issued by a notified person in any manner other than the manner specified in Rule 48(4), the same shall not be treated as an invoice.
So, the document issued by a notified person becomes legally valid only with an IRN
