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<h1>Karnataka GST Act Section 148: Special e-Invoice Procedure for Registered Taxpayers from October 1-31, 2020.</h1> The Government of Karnataka has issued a notification under Section 148 of the Karnataka Goods and Services Tax Act, 2017, requiring certain registered taxpayers to follow a special procedure for issuing e-Invoices between October 1, 2020, and October 31, 2020. Taxpayers who have not prepared tax invoices according to sub-rule (4) of rule 48 must obtain an Invoice Reference Number (IRN) by uploading specified 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 treated as an invoice. This notification is effective from October 1, 2020.