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<h1>Mizoram GST Rules Amended: QR Code with IRN Now Required on Invoices; Electronic Verification Allowed u/r 138A.</h1> The Mizoram Goods and Services Tax (Eleventh Amendment) Rules, 2020, effective from October 9, 2020, introduce changes to the Mizoram GST Rules, 2017. The amendment mandates the inclusion of a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) on invoices issued under rule 48. Additionally, it allows the Commissioner, upon the Council's recommendation, to exempt certain registered persons from issuing invoices for a specified period. Rule 138A is also amended to permit electronic presentation of the QR code for verification by officers instead of a physical tax invoice copy.