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    <title>Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2020</title>
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    <description>The Uttarakhand amendment replaces FORM GST INV-01 with an e invoice schema (Version 1.1) prescribing a structured data model and explicit field specifications, cardinality and mandatory/optional statuses across sections including Basic Details, Supplier and Recipient Information, Invoice Item Details and Document Totals. The schema mandates a unique Invoice Reference Number (IRN) generated by the Invoice Registration Portal, defines mutually exclusive tax reporting (IGST or CGST &amp; SGST/UTGST), and includes optional export, e way bill, batch, attribute and supporting document fields to enable automated validation and interoperability for GST e invoicing.</description>
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