Notification No. 73/2020
Date: October 1, 2020
Subject: Special procedure for obtaining IRN for invoices issued without e-invoicing during transition period.
Description:
This notification prescribes a special procedure for registered persons who were required to issue e-invoices but issued invoices otherwise during 1–31 October 2020. Such taxpayers were allowed to obtain Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 within 30 days of invoice issuance. Invoices failing this requirement were deemed invalid.