Notification No. 72/2020
Date: September 30, 2020
Subject: Eleventh Amendment to CGST Rules to enable QR Code and IRN verification
Description:
Amends rules 46, 48 and 138A of the CGST Rules, 2017. Mandates QR Code with embedded IRN on e-invoices. Allows electronic production of QR Code for verification in lieu of physical invoice copy.
Effective Date: 30.09.2020