GST invoice compliance requires QR code with embedded IRN, plus electronic verification and limited invoice exemption provisions. The Assam Goods and Services Tax Rules, 2017 are amended to require a Quick Response code with an embedded Invoice Reference Number in invoices issued under rule 48(4), permit the Commissioner to notify an exemption from invoice issuance for a specified period subject to conditions, and allow electronic production of the QR code for verification instead of a physical tax invoice. The amendments are stated to take effect from 30 September 2020.