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CBIC has clarified that there is no need to carry the physical copy of the tax invoice in cases where an e-invoice has been generated by the supplier. Production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice.
20-Nov-2021
20-Nov-2021
Q1)
Sector 11, Dwarka (Blue line)
Q2)
DND Restaurent