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<h1>Tamil Nadu mandates e-invoice procedure u/s 148 of GST Act for select taxpayers, effective October 2020.</h1> The Government of Tamil Nadu has issued a notification under section 148 of the Tamil Nadu Goods and Services Tax Act, 2017, requiring certain registered taxpayers to follow a special procedure for e-invoice issuance from October 1 to October 31, 2020. These taxpayers, who did not initially comply with the specified manner for preparing tax invoices, 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 invoice being invalid. This notification is effective from October 1, 2020.