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<h1>Gujarat GST Notification: Special Invoice Procedure for October 2020; IRN Required for Compliance u/r 48(4.</h1> The Government of Gujarat issued Notification No. 73/2020-State Tax under the Gujarat Goods and Services Tax Act, 2017, mandating a special procedure for registered taxpayers from October 1 to October 31, 2020. Taxpayers who did not prepare tax invoices as specified under sub-rule (4) of rule 48 must obtain an Invoice Reference Number (IRN) by uploading required details in FORM GST INV-01 on the GST Electronic 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 effective from October 1, 2020.