GST
Posted: May 5th, 2023, 12:25 pm
Is an invoice/CDN/DBN (required to be reported to IRP by notified person), valid without IRN?
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