Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - S. R. O. No. 928/2020 - Kerala SGST
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E-Invoice compliance: specified taxpayers must upload invoice particulars to obtain an IRN within a defined period to validate invoices. Registered persons who prepared invoices otherwise than in the prescribed manner must, for invoices issued in the specified period, obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from 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-Invoice compliance: specified taxpayers must upload invoice particulars to obtain an IRN within a defined period to validate invoices.
Registered persons who prepared invoices otherwise than in the prescribed manner must, for invoices issued in the specified period, obtain an Invoice Reference Number (IRN) by uploading prescribed particulars in FORM GST INV-01 on the Common GST Electronic Portal within thirty days from the invoice date, failing which the document shall not be treated as an invoice.
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