Andhra Pradesh Mandates IRN for E-Invoices Issued in October 2020 Under GST Act Section 148 and Rule 48(4).

The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, has issued a notification for a special procedure regarding e-invoices for the period from October 1, 2020, to October 31, 2020. Registered persons who issued tax invoices not in accordance with sub-rule (4) of rule 48 must obtain an Invoice Reference Number (IRN) by uploading specified details in FORM GST INV-01 on the Common GST Electronic Portal within 30 days of the invoice date. Failure to do so will result in the document not being recognized as an invoice.

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