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    <title>Tamil Nadu Goods and Services Tax (Ninth Amendment) Rules, 2020.</title>
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    <description>The e-invoice schema under rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017 is replaced by Form GST INV-1, effective on publication in the Official Gazette. The Invoice Registration Portal generates the IRN in response to a registration request; the supplier need not populate it in the request, but an e-invoice is valid only when it has an IRN. Supplier and recipient information is mandatory. At least one item detail must be reported. For taxable supplies, either IGST or CGST together with SGST or UTGST is reported. E-way bill details are optional, but transportation distance is mandatory when that section is selected.</description>
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