The CBIC has issued corrigendum in Notification No. 72/2020- Central Tax dated September 30, 2020 which sought to amended CGST Rules mandating QR Code on e-invoice, to change words ‘Quick Reference’ to ‘Quick Response’.
Now, Sub- rule (r) inserted in Rule 46 of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) reads as under:
“(r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48.”.
Further, sub-rule (2) substituted in Rule 138A of the CGST Rules reads as under:
“(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the 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 invoice.”
The Corrigendum can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-72-central-tax-english-2020-corr.pdf