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<h1>Tripura Amends GST Rules: New E-Invoicing Requirements u/r 48, Effective Immediately for Specific Registered Persons.</h1> The Tripura State Government has amended the Tripura State Goods and Services Tax Rules, 2017, through the Eighth Amendment Rules, 2019, effective upon publication in the Official Gazette. The amendment introduces new sub-rules to Rule 48, mandating that certain registered persons must prepare invoices using FORM GST INV-01, obtain an Invoice Reference Number, and upload information to the Common Goods and Services Tax Electronic Portal. Invoices not following this procedure will not be recognized. The amendment specifies that previous sub-rules (1) and (2) do not apply to invoices prepared under the new sub-rule (4).