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    <description>New sub-rules to rule 48 require notified classes of registered persons to prepare invoices by uploading particulars contained in FORM GST INV-01 on the Common GST Electronic Portal and obtaining an Invoice Reference Number; non-compliant issuance will not be treated as an invoice, and sub-rules (1) and (2) do not apply to such electronically prepared invoices. The amendment is effective from 13 December 2019.</description>
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