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    <description>The notification amends Delhi GST Rules by extending specific transitional dates, updating REG 01 to capture structured SEZ Unit and SEZ Developer registration data, revising GSTR 3A notice wording and inserting a system generated notice disclaimer, and substituting FORM INV 01 with FORM GST INV 1 - a comprehensive e invoice schema that prescribes mandatory and optional invoice fields, cardinalities, formats, supplier/buyer/payee data, item level details, tax breakup, document totals, transport and dispatch information, supporting documents and a digital signature field to enable machine validation and standardised electronic invoicing.</description>
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