Central Goods and Services Tax (Eleventh Amendment) Rules, 2020 - 72/2020 - Central GST (CGST)

QR code embedding Invoice Reference Number permits electronic production of tax invoices for verification in lieu of physical invoices.

The amendment requires a Quick Response code embedding an Invoice Reference Number when invoices are issued under the prescribed electronic invoicing process, permits the Commissioner to exempt persons or classes from issuing such invoices by notification subject to conditions, and allows electronic production of the QR code with embedded IRN to proper officers in lieu of the physical tax invoice for verification.