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of <h1>Punjab Govt: Mandatory IRN for e-Invoices from Oct 2020; Upload FORM GST INV-01 within 30 days or face invalidation.</h1> The Government of Punjab issued a notification on December 18, 2020, detailing a special procedure for taxpayers regarding e-Invoices for the period from October 1, 2020, to October 31, 2020. Under this procedure, registered persons who did not prepare tax invoices as specified under sub-rule (4) of rule 48 of the Punjab GST Rules, 2017, must obtain an Invoice Reference Number (IRN) by uploading 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 document not being recognized as an invoice. This notification is effective from October 1, 2020.
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