Special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - 73/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 8th October, 2020 Notification No. 73/2020-State Tax Gujarat Goods Services Tax Act, 2017 No.(GHN-97)GST-2020/S.148(33)TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the Council, hereby notifies the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1st day of October, 2020 to the 31 st day of October, 2020, follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice. 2. This notification shall be deemed to have come into force with effect from the 1 st day of October, 2020. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government