The Government of NCT Delhi through circular dated 7th July, 2021 has issued the Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2020. The amendment provides that 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.
These rules shall commence retrospectively from the 30th day of September, 2020.
