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<h1>Gujarat GST Amendment: Rule 48 Requires E-Invoices with FORM GST INV-01 Details and Invoice Reference Number from Portal.</h1> The Gujarat Goods and Services Tax (Eighth Amendment) Rules, 2019, effective from December 17, 2019, amend the Gujarat GST Rules, 2017. The amendment introduces sub-rules to Rule 48, mandating certain registered persons to prepare invoices by including particulars from FORM GST INV-01 and obtaining an Invoice Reference Number via the Common GST Electronic Portal. These invoices must adhere to specified conditions and restrictions. Invoices not prepared accordingly will not be recognized as valid. The provisions of previous sub-rules (1) and (2) do not apply to invoices prepared under the new sub-rule (4). The notification is retroactively effective from December 13, 2019.