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    <title>Prescribing Special Procedure for Obtaining IRN for Certain Registered Persons (October 2020)</title>
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    <description>Registered persons covered by rule 48(4) who issued invoices in a different manner must follow a special procedure during 1 October 2020 to 31 October 2020. They are required to obtain an Invoice Reference Number (IRN) by uploading the specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal within thirty days from the invoice date, failing which the document will not be treated as an invoice.</description>
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      <description>Registered persons covered by rule 48(4) who issued invoices in a different manner must follow a special procedure during 1 October 2020 to 31 October 2020. They are required to obtain an Invoice Reference Number (IRN) by uploading the specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal within thirty days from the invoice date, failing which the document will not be treated as an invoice.</description>
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