Notification to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020-31.10.2020 under the HGST Act, 2017 - 89/GST-2 - Haryana SGST
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Invoice Reference Number requirement: affected taxpayers must upload FORM GST INV-01 within thirty days to validate invoices. Registered persons who prepared tax invoices other than as required under sub-rule (4) of rule 48 must, for invoices dated between 1 October 2020 and 31 October 2020, obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the electronic GST portal within thirty days from the date of each invoice; failure to do so will mean the document shall not be treated as an invoice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice Reference Number requirement: affected taxpayers must upload FORM GST INV-01 within thirty days to validate invoices.
Registered persons who prepared tax invoices other than as required under sub-rule (4) of rule 48 must, for invoices dated between 1 October 2020 and 31 October 2020, obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the electronic GST portal within thirty days from the date of each invoice; failure to do so will mean the document shall not be treated as an invoice.
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