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of <h1>Goa Govt Enforces Special Procedure for Non-Compliant Tax Invoices u/r 48(4); IRN Mandatory for Recognition.</h1> The Government of Goa, exercising its authority under the Goa Goods and Services Tax Act, 2017, mandates a special procedure for registered taxpayers who issued tax invoices not in compliance with sub-rule (4) of rule 48 during October 2020. These taxpayers must obtain an Invoice Reference Number (IRN) by uploading the required details in FORM GST INV-01 on the Common GST Electronic Portal within 30 days from the invoice date. Failure to comply will result in the invoice not being recognized. This notification was issued by the Department of Finance on October 21, 2020.
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