Notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 - 73/2020 - State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Nava Raipur, Atal Nagar, District-Raipur Notification No. 73/2020 - State Tax Atal Nagar, the 13 th October 2020 No. F 10-75/2020/CT/V(103). - In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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 Chhattisgarh 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 1st 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. 2. This notification shall be deemed to have come in to force on 1st October 2020. By order and in the name of the Governor of Chhattisgarh, MANINDER KAUR DWIVEDI, Principal Secretary.