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of <h1>Rajasthan GST Rules Amended: New Invoice Requirements u/r 48, Include FORM GST INV-01 and Reference Numbers.</h1> The Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2019, were enacted by the State Government under section 164 of the Rajasthan Goods and Services Tax Act, 2017. Effective upon publication in the Official Gazette, these amendments modify Rule 48 of the 2017 Rules. The amendments introduce new sub-rules requiring certain registered persons to prepare invoices by including particulars from FORM GST INV-01 and obtaining an Invoice Reference Number through the Common Goods and Services Tax Electronic Portal. Invoices not prepared in this specified manner will not be recognized as valid invoices. Sub-rules (1) and (2) are exempted for invoices prepared under sub-rule (4).
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