Notification No.: 73/2020 – Central Tax
Date of Notification: 1st October 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain processes
- CGST Rules, 2017:
- Rule 48(4) – Manner of issuing tax invoice (e-invoicing)
- Form GST INV-01 – e-invoice schema
Summary of Notification
Special Procedure for Transition into E-Invoicing System – Relaxation for October 2020:
The Central Government, using powers under Section 148, provides a one-time relaxation to taxpayers mandated to generate invoices under Rule 48(4) (i.e., those covered under e-invoicing requirements) during the initial rollout month.
🗓️ Period Covered: 1st October 2020 to 31st October 2020
🧾 Relief Provided:
Taxpayers who issued invoices without generating IRN (Invoice Reference Number) as mandated by Rule 48(4) shall not be penalized, provided they upload the invoice details in FORM GST INV-01 on the GST portal and obtain the IRN within 30 days from the date of invoice.
⚠️ If IRN is not obtained within 30 days, the document shall not be treated as a valid tax invoice under GST law.
This provides practical relief and smoothens the transition to the e-invoicing regime for large taxpayers during its initial enforcement phase.
