Amendments to Central Goods and Services Tax Rules, 2017

New Rules Introduced: Central Government issues 11th Amendment Rules, 2020, amending CGST Rules.

Effective Date: Rules come into force upon publication in the Official Gazette.

Introduction of Quick Reference Code: Rule 46 amended to include Quick Reference code with embedded Invoice Reference Number (IRN) for invoices issued under sub-rule (4) of rule 48.

Exemption Authority Granted: Commissioner empowered, on Council's advice, to exempt individuals or classes from issuing invoices under specified conditions and period.

QR Code for Electronic Verification: Rule 138A revised to allow electronic production of QR code with IRN for invoice verification.

Issued By: Pramod Kumar, Director, Government of India.

Publication and Last Amendment: Original rules published on June 19, 2017, last amended on August 20, 2020.