<h1>E-Invoice Compliance Waiver for October 2020: Validity Granted if IRN Obtained Within 30 Days for Large GST Taxpayers.</h1> The government initially mandated GST taxpayers with an annual turnover exceeding Rs. 100 crore to issue e-invoices for B2B transactions starting April 2020. This was later postponed to October 2020, with the threshold raised to Rs. 500 crore due to COVID-19 challenges. Despite the extension, some taxpayers were unprepared. As a concession, invoices issued in October 2020 without following the prescribed e-invoice method will be considered valid if the Invoice Reference Number is obtained within 30 days. This waiver does not apply to invoices issued after November 1, 2020, which must comply with the rules to avoid penalties.