Notification 73/2020 - Central Tax
Date: October 1, 2020
Effective From: October 1, 2020
Subject
Special procedure for taxpayers for issuance of e-Invoices during the period 01.10.2020 to 31.10.2020.
Content
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 invo…