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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 73/2020 – Central Tax

New Delhi, the 1
st
October, 2020
G.S.R......(E). - In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central 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 Central 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 1
st
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.


[F. No. CBEC 20/16/09/2019-GST (Part – I)]

(Pramod Kumar)
Director, Government of India
notifications no 73 2020 central tax | iKargos