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<h1>Maharashtra Amends GST Rules: Invoices Now Need QR Code with IRN; Electronic Presentation Allowed Per Rule 138A.</h1> The Government of Maharashtra has issued Notification No. 72/2020 to amend the Maharashtra Goods and Services Tax Rules, 2017, under the Maharashtra Goods and Services Tax Act, 2017. Effective from September 30, 2020, the amendments include the insertion of a clause in Rule 46 requiring a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) on invoices issued as per Rule 48(4). Additionally, Rule 48(4) allows the Commissioner to exempt certain persons from issuing invoices under specific conditions. Rule 138A now permits electronic presentation of the QR code for verification instead of a physical invoice copy.