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<h1>Delhi GST Rules Updated: QR Code and IRN Required for Invoices u/r 48, Exemptions Possible.</h1> The Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020, effective from September 30, 2020, introduce amendments to the Delhi Goods and Services Tax Rules, 2017. The amendments include the addition of a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) for invoices issued under rule 48. The Commissioner may exempt certain registered persons from issuing invoices under specific conditions. Additionally, the QR code can be presented electronically for verification by officers instead of a physical tax invoice. These changes were enacted by the Lt. Governor of Delhi based on the Council's recommendations.