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    <description>Registered persons who issued tax invoices other than in the prescribed manner during 1-31 October 2020 must 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; failure to obtain the IRN within that period means the invoice will not be treated as a valid tax invoice.</description>
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      <description>Registered persons who issued tax invoices other than in the prescribed manner during 1-31 October 2020 must 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; failure to obtain the IRN within that period means the invoice will not be treated as a valid tax invoice.</description>
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