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of <h1>Karnataka GST Rules Amended: QR Code with IRN Required on Invoices; Electronic Presentation Allowed for Verification.</h1> The Karnataka Government issued the Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2020, effective from September 30, 2020. The amendments include changes to the Karnataka Goods and Services Tax Rules, 2017. Rule 46 is amended to include a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) for invoices issued under rule 48. Rule 48 allows the Commissioner to exempt certain registered persons from issuing invoices under specific conditions. Rule 138A is modified to permit electronic presentation of the QR code for verification by officers instead of a physical tax invoice.
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