Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2019. - G.O. Ms. No. 191 - Tamil Nadu SGST

Electronic invoice requirement: notified suppliers must obtain an Invoice Reference Number and upload the electronic invoice form to be valid.

Certain notified classes of registered persons must prepare invoices by including particulars in FORM GST INV-01 and obtain an Invoice Reference Number by uploading the invoice data on the Common Goods and Services Tax Electronic Portal; invoices issued otherwise will not be treated as invoices, and the prior rule 48(1) and (2) provisions do not apply to invoices prepared under this electronic process.