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of <h1>Sikkim GST Rules Amended: QR Code with IRN Now Required on Invoices; Electronic Presentation Allowed u/r 138A.</h1> The Sikkim Government has issued the Sikkim Goods and Services Tax (Eleventh Amendment) Rules, 2020, under the authority of the Sikkim Goods and Services Tax Act, 2017. The amendment introduces a requirement for invoices to include a Quick Response (QR) code with an embedded Invoice Reference Number (IRN) as per rule 48. Additionally, the Commissioner may exempt certain registered persons from this requirement for a specified period. Rule 138A is also amended to allow electronic presentation of the QR code for verification instead of a physical tax invoice. These rules take effect upon their publication in the Official Gazette.
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