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of <h1>Uttarakhand GST Rule 48 Amended: New Invoice Requirements Effective December 2019; Invoices Must Include FORM GST INV-01 Details.</h1> The Uttarakhand Goods and Services Tax (Eighth Amendment) Rules, 2019, effective from December 13, 2019, amend the Uttarakhand Goods and Services Tax Rules, 2017. Under the new amendment to Rule 48, registered persons specified by the government must prepare invoices by including details in FORM GST INV-01 after obtaining an Invoice Reference Number via the Common Goods and Services Tax Electronic Portal. Invoices not prepared according to this method will not be recognized as valid. Sub-rules (1) and (2) do not apply to invoices prepared under the new sub-rule (4).
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