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<h1>Kerala GST Rules Amended: QR Code with IRN Required on Invoices, Commissioner Can Exempt Certain Issuers.</h1> The Government of Kerala has issued the Kerala Goods and Services Tax (Thirteenth Amendment) Rules, 2020, amending the Kerala Goods and Services Tax Rules, 2017. Effective from September 30, 2020, the amendments include the addition of a clause in rule 46 requiring a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) for invoices issued under rule 48. Rule 48 now allows the Commissioner to exempt certain registered persons from issuing invoices for a specified period. Rule 138A is updated to permit electronic verification of the QR code instead of a physical tax invoice.