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Corrigendum Notification to Notification No. 72/2020 - 01.10.2020

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

Rule 46 - Tax Invoice.

(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.

 

Rule 138A - Documents and devices to be carried by a person-in-charge of a conveyance.

(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.

 


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Author:

TaxReply


Oct 3, 2020

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Hame aapke dwara Diya Gaya information bhout achaa aur bhout help hota hai
By: Ranjeet Prajapati | Dt: Oct 4, 2020


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GST News (Updates)


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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

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ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

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GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

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GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

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Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)