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of <h1>CGST Act Notification: Special e-Invoice Procedure for October 2020 Requires Invoice Reference Number for Compliance.</h1> The Central Government, under the Central Goods and Services Tax Act, 2017, has issued Notification No. 73/2020, mandating a special procedure for certain registered taxpayers regarding e-Invoices from October 1 to October 31, 2020. Taxpayers who have not prepared tax invoices as per the specified manner must obtain an Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 on the GST portal within 30 days of the invoice date. Failure to comply will result in the document not being recognized as an invoice. This notification is issued by the Ministry of Finance, Department of Revenue.
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