Central Goods and Services Tax (Eleventh Amendment) Rules, 2020

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..... vices Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the date of th .....

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..... 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- "(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the 2[Quick Response] (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax .....

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