Notification No. 72/2020
Date: September 30, 2020
Subject: Central Goods and Services Tax (Eleventh Amendment) Rules, 2020 – QR code and e-invoice verification
Description:
This notification amends Rules 46, 48 and 138A of the CGST Rules to introduce QR code with embedded IRN on e-invoices. It empowers the Commissioner to exempt specified persons from e-invoice issuance for a limited period. It also permits electronic production of QR code for verification in lieu of physical invoice copies.
Amendment:
This notification amends notification No. 3/2017