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of <h1>Kerala GST Amendment: New Rule 48 Sub-rules Require Invoice Reference Number via Common Electronic Portal for Validity.</h1> The Kerala Government has issued the Kerala Goods and Services Tax (Eighth Amendment) Rules, 2019, under the authority of the Kerala State Goods and Services Tax Act, 2017. This amendment introduces changes to Rule 48 of the Kerala GST Rules, 2017, by adding new sub-rules. These sub-rules mandate certain registered persons to prepare invoices by obtaining an Invoice Reference Number through the Common GST Electronic Portal, as specified by the government. Invoices not prepared according to these new specifications will not be recognized as valid. The amendment reflects the recommendations of the Goods and Services Tax Council.
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