Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - 55/2020 State Tax - Arunachal Pradesh SGST
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E invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV-01 under a temporary procedure. The notification requires registered persons who prepared tax invoices otherwise than as mandated under sub rule (4) of rule 48 to follow a special procedure during October 2020: upload prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal and obtain an Invoice Reference Number (IRN) within thirty days of the invoice date, failing which 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.
E invoicing compliance requires obtaining an Invoice Reference Number via FORM GST INV-01 under a temporary procedure.
The notification requires registered persons who prepared tax invoices otherwise than as mandated under sub rule (4) of rule 48 to follow a special procedure during October 2020: upload prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal and obtain an Invoice Reference Number (IRN) within thirty days of the invoice date, failing which the document shall not be treated as an invoice.
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