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of <h1>Rajasthan GST Rules Update: QR Code with IRN Required on Invoices; New Exemptions and Electronic Presentation Allowed.</h1> The Rajasthan Goods and Services Tax (Eleventh Amendment) Rules, 2020, effective from their publication date, introduce changes to the Rajasthan GST Rules, 2017. A new clause in rule 46 mandates the inclusion of a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) on invoices issued under specific conditions. Rule 48 now allows the Commissioner to exempt certain registered persons from issuing such invoices for a specified period, subject to conditions. Additionally, rule 138A permits the electronic presentation of the QR code for verification by officers, replacing physical tax invoices.
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