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The Central Government notifies a special procedure for registered persons who issue tax invoices in a manner other than the manner specified under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017. The affected persons obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal within thirty days from the invoice date during the period from the 1st day of October, 2020 to the 31st day of October, 2020. The document states that an invoice fails to qualify as an invoice if the person does not obtain the Invoice Reference Number within that time.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 73/2020 – Central Tax
New Delhi, the 1^st^ October, 2020
G.S.R......(E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1^st^ day of October, 2020 to the 31^st^ day of October, 2020, follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice.
[F. No. CBEC 20/16/09/2019-GST (Part – I)]
(Pramod Kumar) Director, Government of India
