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    <title>Telangana Goods and Services Tax (Fifth Amendment) Rules, 2020.</title>
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    <description>The Fifth Amendment Rules revise lottery valuation, transitional-credit timelines, registration particulars, return-defaulter notices and the electronic-invoice format. Lottery supply value is deemed to be 100/128 of ticket face value or the Organising State&#039;s notified price, whichever is higher. Specified transitional-credit deadlines are extended. FORM REG-01 requires SEZ Unit and SEZ Developer approval details, while FORM GSTR-3A identifies relevant notices as system-generated and unsigned. FORM GST INV-01 establishes a structured e-invoice schema covering invoice, supplier, recipient, supply, tax, payment, delivery, item and total-value fields.</description>
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