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    <description>Amendments revise rule 117 effective dates, expand FORM REG-01 to capture SEZ Unit/Developer registration particulars, alter FORM GSTR-3A wording to permissive language and insert system generated notice text, and wholly substitute FORM INV-01 with a detailed machine readable e invoice schema specifying field names, cardinality, mandatoryity, formats and explanatory notes for invoice, supplier, buyer, dispatch, item, tax and total details to enable structured electronic invoicing and system validation.</description>
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