Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - F A 3-46/2020/1/V(76) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 30 th December 2020 No. F A 3-46/2020/1/V(76) : In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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 Madhya 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 31st 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 shall not be treated as invoice. 2. This notification shall come into force with effect the 30 th day of September 2020. By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy Secy.