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    <title>Kerala Goods and Services Tax (Thirteenth Amendment) Rules, 2020</title>
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    <description>The Thirteenth Amendment mandates a Quick Response code embedding the Invoice Reference Number for invoices issued under rule 48(4), allows the Commissioner to exempt specified persons or classes from issuing such invoices by notification subject to conditions, and permits electronic production of the QR code with embedded IRN for verification in lieu of the physical tax invoice.</description>
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