Invoice Reference Number requirement: October-issued invoices must obtain IRN via FORM GST INV-01 within thirty days. Registered persons who prepared tax invoices otherwise than as required are required, for invoices issued between 1 October 2020 and 31 October 2020, to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the document not being treated as an invoice. The notification is issued under section 148 and is deemed effective from 1 October 2020.
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: October-issued invoices must obtain IRN via FORM GST INV-01 within thirty days.
Registered persons who prepared tax invoices otherwise than as required are required, for invoices issued between 1 October 2020 and 31 October 2020, to obtain an Invoice Reference Number by uploading specified particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date; failure to do so will result in the document not being treated as an invoice. The notification is issued under section 148 and is deemed effective from 1 October 2020.
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