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of <h1>Tamil Nadu GST Rules Amended: Invoices Must Include QR Code with IRN from September 30, 2020, u/r 48.</h1> The Tamil Nadu Government issued the Eleventh Amendment to the Tamil Nadu Goods and Services Tax Rules, 2017, effective from September 30, 2020. This amendment introduces a requirement for invoices to include a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) as per the prescribed method under rule 48. Additionally, the Commissioner, upon the Council's recommendation, may exempt certain registered persons from issuing invoices under this rule for a specified period, subject to conditions. Furthermore, the QR code can be used electronically for verification by officers instead of a physical tax invoice copy.
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