CBIC has given relaxation to registered persons required to issue e-invoice w.e.f. 1^st October, 2020 as per Rule 48(4) of CGST Rules, 2017. Such class of persons who have issued tax invoice in a manner other than as specified under Rule 48(4) during the period 1^st October, 2020 to 31^st October, 2020 shall obtain an Invoice Reference Number (IRN) for such invoices within 30 days from the date of such invoice, failing which the same shall not be treated as a valid invoice.