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<h1>Jharkhand Amends GST Rules: New Sub-Rules to Rule 48 Require Specific Invoice Details, Effective December 13, 2019.</h1> The Government of Jharkhand has issued the Eighth Amendment to the Jharkhand Goods and Services Tax Rules, 2017, effective from December 13, 2019. The amendment introduces new sub-rules to Rule 48, mandating certain registered persons to prepare invoices with specific details as per FORM GST INV-01. These invoices must be uploaded to the Common Goods and Services Tax Electronic Portal to obtain an Invoice Reference Number. Invoices not prepared in this manner will not be recognized as valid. The amendment specifies that previous sub-rules do not apply to invoices prepared under the new sub-rule (4).