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of <h1>Andhra Pradesh Mandates IRN for E-Invoices Issued in October 2020 Under GST Act Section 148 and Rule 48(4).</h1> The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, has issued a notification for a special procedure regarding e-invoices for the period from October 1, 2020, to October 31, 2020. Registered persons who issued tax invoices not in accordance with sub-rule (4) of rule 48 must obtain an Invoice Reference Number (IRN) by uploading specified details in FORM GST INV-01 on the Common GST Electronic Portal within 30 days of the invoice date. Failure to do so will result in the document not being recognized as an invoice.
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