CBIC vide Notification No. 72/2020 – Central Tax dated 30.09.2020, has inserted clause (q) in Rule 46 of CGST Rules, 2017, making it mandatory to mention Quick Response (QR) code having embedded Invoice Reference Number (IRN) in it if invoice is required to be issued as per Rule 48(4) of CGST Rules, 2017.

Furthermore, amendment has been made to Rule 138A of CGST Rules, 2017, in case e-invoice is issued as per Rule 48(4) of CGST Rules, 2017, then the Quick Response (QR) code having embedded IRN may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.