Notification no. 73/2020-Central Tax, dated 1st October 2020.
The Central Government has notified that persons who are required to prepare the tax invoice in FORM GST INV-01 after obtaining an Invoice Reference Number (“IRN”) can issue tax invoices for the period from 1st day of October, 2020 to the 31st day of October, 2020 and can obtain IRN for such invoices within 30 days from the date of such invoice.
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