Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - 1248/XI-2-20-9-(47)/17-U.P. Act-1-2017-Order-(153)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. 1248/XI-2-20-9-(47)/17-U.P. Act-1-2017-Order-(153)-2020 dated October 26, 2020. NOTIFICATION No. 1248/XI-2-20-9-(47)/17-U.P. Act-1-2017-Order-(153)-2020 Lucknow : Dated : October 26, 2020 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), the Governor, 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 Uttar Pradesh 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 1 st 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. By Order, (Alok Sinha) Apar Mukhya Sachiv