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<h1>Uttarakhand GST Update: Dealers with Turnover Over Rs. 100 Crore Must Follow Rule 48(4) Invoicing From October 1, 2020.</h1> The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Rules, 2017, effective from October 1, 2020. This notification applies to registered dealers whose annual turnover exceeds 100 crore rupees. It mandates these dealers, excluding those specified in certain sub-rules of rule 54, to prepare invoices and other prescribed documents as per sub-rule (4) of rule 48 for the supply of goods or services to registered persons. This notification supersedes a previous one dated January 17, 2020, except for actions taken prior to its supersession.