Electronic invoicing requirement: notified registered persons must obtain an Invoice Reference Number and upload FORM GST INV 01 to the GST portal. Notified registered persons must prepare invoices by including FORM GST INV-01 particulars and obtain an Invoice Reference Number by uploading the information on the Common GST Electronic Portal in the manner and subject to conditions and restrictions specified by notification; invoices issued otherwise will not be treated as invoices, and the ordinary invoice provisions do not apply to invoices prepared under this electronic mechanism.