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of <h1>Madhya Pradesh Amends GST Rules: New Invoice Requirements u/r 48 Effective December 13, 2019.</h1> The Madhya Pradesh State Government has amended the Madhya Pradesh Goods and Services Tax Rules, 2017, under Section 164 of the Madhya Pradesh GST Act, 2017. The amendment introduces new sub-rules to Rule 48, effective from December 13, 2019. It mandates that certain registered persons, as notified by the government, must prepare invoices by including details from FORM GST INV-01 and obtaining an Invoice Reference Number via the GST Electronic Portal. Invoices not prepared according to these specifications will not be recognized as valid. The provisions of previous sub-rules do not apply to invoices prepared under the new sub-rule.
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