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of <h1>Kerala Mandates Special e-Invoice Procedure for October 2020; Taxpayers Must Obtain IRN via FORM GST INV-01.</h1> The Government of Kerala issued a notification under the Kerala State Goods and Services Tax Act, 2017, mandating a special procedure for certain registered taxpayers regarding e-Invoices for the period from October 1, 2020, to October 31, 2020. Taxpayers who issued invoices not in compliance with specified rules must obtain an Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 on the GST portal within thirty days of the invoice date. This notification, effective from October 1, 2020, aims to ensure compliance with e-Invoicing requirements.
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