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    <title>Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2019.</title>
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    <description>The amendment requires notified classes of registered persons to prepare invoices using the prescribed invoice form and to obtain an Invoice Reference Number by uploading the invoice particulars on the Common Goods and Services Tax Electronic Portal; invoices issued otherwise will not be treated as invoices, and sub-rules (1) and (2) of rule 48 do not apply to such electronically prepared invoices.</description>
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