NOTIFICATION OF A SPECIAL PROCEDURE FOR TAXPAYERS FOR ISSUANCE OF e-INVOICES IN THE PERIOD 01.10.2020 - 31.10.2020 - G.O.Ms.No. 327 - Andhra Pradesh SGST
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Invoice Reference Number requirement: obtain IRN by uploading invoice particulars on the GST portal or it will not be treated as an invoice. Registered persons who issued tax invoices not in the prescribed manner during 1 October 2020 to 31 October 2020 must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to obtain the IRN will result in the document not being 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: obtain IRN by uploading invoice particulars on the GST portal or it will not be treated as an invoice.
Registered persons who issued tax invoices not in the prescribed manner during 1 October 2020 to 31 October 2020 must obtain an Invoice Reference Number (IRN) by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to obtain the IRN will result in the document not being treated as an invoice.
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