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of <h1>Odisha GST Rules Amended: New Invoice Requirements u/r 48; Must Use FORM GST INV-01 for Compliance.</h1> The Odisha Goods and Services Tax (Eighth Amendment) Rules, 2019, effective from its publication date, amends the Odisha Goods and Services Tax Rules, 2017. The amendment introduces new sub-rules under Rule 48, requiring certain registered persons to prepare invoices with specific details as outlined in FORM GST INV-01. These invoices must obtain an Invoice Reference Number through the Common Goods and Services Tax Electronic Portal. Invoices not adhering to this specified manner will not be recognized. Sub-rules (1) and (2) do not apply to invoices prepared under the new sub-rule (4).
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