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of <h1>CGST Rules Updated: QR Code with IRN Required on Invoices; Electronic Verification Allowed u/rs 46, 48, and 138A.</h1> The Central Goods and Services Tax (Eleventh Amendment) Rules, 2020, effective from September 30, 2020, introduce amendments to the CGST Rules, 2017. A new clause is added to Rule 46, requiring a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) for invoices issued under Rule 48(4). Rule 48 is amended to allow the Commissioner to exempt certain registered persons from issuing invoices for a specified period. Rule 138A is updated to permit electronic presentation of the QR code for verification by officers instead of a physical tax invoice. Corrections to the terminology were made on October 1, 2020.
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