In case of a breakdown of internet connectivity in certain areas, will there be any relaxation in the requirement to obtain IRN?

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In case of a breakdown of internet connectivity in certain areas, will there be any relaxation in the requirement to obtain IRN?

A localized mechanism to provide relaxation in such contingent situations is prescribed according to Rule 48(4) of CGST Rules. It reads as: “…Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.”