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<h1>New CGST Rule 48: Mandatory E-Invoicing via FORM GST INV-01 for Validity, Effective December 13, 2019.</h1> The Central Goods and Services Tax (Eighth Amendment) Rules, 2019, effective from December 13, 2019, amend the Central Goods and Services Tax Rules, 2017. The amendment introduces new sub-rules to Rule 48, requiring certain registered persons to prepare invoices using FORM GST INV-01. This involves obtaining an Invoice Reference Number by uploading invoice details to the Common Goods and Services Tax Electronic Portal. Invoices not prepared in this specified manner will not be recognized as valid. The amendment exempts such invoices from the provisions of sub-rules (1) and (2) of Rule 48.