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<h1>Gujarat GST Rules Amended: QR Code with IRN Now Required for Invoices; Electronic Verification Permitted u/r 138A.</h1> The Gujarat Government issued the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2020, effective from September 30, 2020. The amendment introduces a clause in Rule 46 mandating a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) for invoices issued under Rule 48(4). Additionally, Rule 48(4) allows the Commissioner to exempt certain registered persons from issuing invoices under this sub-rule for a specified period, subject to conditions. Rule 138A is amended to permit electronic presentation of the QR code with IRN for verification by officers, replacing the need for a physical tax invoice copy.