Pursuant to the Press Release dated September 30, 2020, the CBIC vide Notification No. 73/2020- Central Tax dated October 1, 2020 notified that the registered persons required to prepare the tax invoice in the manner specified under Rule 48(4) of the Central Goods and Services Tax Rules, 2017 (“CGST Act”) who have prepared tax invoice in a manner other than the said manner, shall during the period from October 1, 2020 to October 31, 2020, 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 30 days from the date of such invoice, failing which the same shall not be treated as an invoice.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-73-central-tax-english-2020.pdf