Elucidating the relaxation, the notification said: “In case a registered person has issued an invoice dated 3rd October, 2020 without obtaining IRNA but reports the details of such invoice to IRP and obtains the IRN of the invoice on or before 2nd November, 2020 then it shall be deemed that the provisions of rule 48 (5) of the CGST Rules, 2017 are complied with and the penalty imposable under section 122 of the CGST Act, 2017 shall also stand waived.”
Source: fresherslive.com
