Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. - G.O.Ms.No. 143 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017) Special Procedure for tax payers for issuance of invoice by uploading specified particulars in FORM GST INV-01 Notification - Orders - Issued. REVENUE (CT.II) DEPARTMENT G.O.Ms.No. 143 Dated: 16-12-2020 Read:- From the Commissioner of Commercial Taxes, Telangana, Hyderabad, Ref. No. A(1)/31/2020, Dt. 07-11-2020. ***** ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette Dt: 16.12.2020. NOTIFICATION In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 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 Telangana 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 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 same shall not be treated as an invoice. 2. This notification shall be deemed to have come into force with effect from the 1st October, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT