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of <h1>Maharashtra Enforces Special e-Invoice Procedure for October 2020; Non-Compliance Renders Invoices Invalid u/r 48(4.</h1> The Government of Maharashtra has issued Notification No. 73/2020-State Tax under the Maharashtra Goods and Services Tax Act, 2017, mandating a special procedure for certain registered taxpayers regarding e-Invoice issuance. For invoices created between October 1 and October 31, 2020, that do not comply with sub-rule (4) of rule 48, taxpayers must obtain an Invoice Reference Number (IRN) by uploading required details in FORM GST INV-01 on the Common GST Electronic Portal within 30 days of the invoice date. Failure to comply will render the invoice invalid. This directive is issued by the Deputy Secretary to the Government.
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