GST

Every registered GST tax person is required to verify Invoice Reference Number of GST.

• Once after issuing invoice, the registered tax payer of GST may use such invoice for various purposes.
• The prepared GST invoice is used to pay GST also.
• A GST invoice contains unique invoice number.
• The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1. GSTR-1 is used to file GST returns by a resisted tax payer.
• As per GST Law, a registered taxable person may obtain an Invoice Reference Number from the Common Portal by uploading, on the said Portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer as required under section 61 in lieu of the tax invoice.

Validity : As per GST Law, the Invoice Reference Number shall be valid for a period of 30 days from the date of uploading.