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    <description>The amendment rules extend timelines under rule 117, revise FORM REG-01 to add structured SEZ Unit and SEZ Developer registration fields, amend FORM GSTR-3A to replace &quot;will&quot; with &quot;may&quot; and insert a system-generated notice statement, and substitute FORM INV-01 with FORM GST INV-1, a detailed machine-readable invoice schema prescribing field cardinality, mandatory and optional elements, technical formats and sample values across supplier, buyer, item, totals, transport and supporting document data, including an optional digital signature field.</description>
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