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<h1>Sikkim GST Amendment 2019: New Rule 48 Sub-Rules Require E-Invoices with Invoice Reference Number for Validity.</h1> The Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2019, were enacted by the State Government under section 164 of the Sikkim Goods and Services Tax Act, 2017. Effective upon publication in the Official Gazette, the amendment introduces new sub-rules to rule 48 of the 2017 Rules. It mandates certain registered persons, as notified by the government, to prepare invoices by including specific details in FORM GST INV-01. This requires obtaining an Invoice Reference Number by uploading the information on the Common GST Electronic Portal. Invoices not prepared per these guidelines will not be recognized as valid invoices.
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