https://www.taxtmi.com/notifications?id=135896 Rule 46 requires a Quick Response (QR) Code embedding the Invoice Reference Number (IRN) when invoices are issued under sub rule (4) of rule 48. The Commissioner may notify exemptions from issuance under that sub rule for specified persons or classes and periods, and rule 138A allows the QR Code with embedded IRN to be produced electronically in lieu of the physical tax invoice for verification by the proper officer. en-us Thu, 10 Jun 2021 00:00:00 +0530 Thu, 17 Jun 2021 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135896 Rule 46 requires a Quick Response (QR) Code embedding the Invoice Reference Number (IRN) when invoices are issued under sub rule (4) of rule 48. The Commissioner may notify exemptions from issuance under that sub rule for specified persons or classes and periods, and rule 138A allows the QR Code with embedded IRN to be produced electronically in lieu of the physical tax invoice for verification by the proper officer. Notifications GST - States Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135896