Notification No. 73/2020
Date: October 1, 2020
Subject: Special procedure for obtaining IRN for invoices issued without e-invoicing
Description:
Notifies special procedure for registered persons required to issue e-invoices but who issued invoices otherwise. Allows generation of IRN by uploading invoice details in FORM GST INV-01 within 30 days of invoice date. Applies to invoices issued between 01 October 2020 and 31 October 2020.
Effective Date: 01.10.2020
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