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Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2020. - 72/2020-State Tax - Gujarat SGST

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..... GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 7th October, 2020 Notification No. 72/2020-State Tax Gujarat Goods Services Tax Act, 2017  No. (GHN-95)GSTR-2020/S.164(64)TH : In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, nam .....

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Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2020. - 72/2020-State Tax - Gujarat SGST

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..... .". 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- "(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". By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretar .....

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Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2020. - 72/2020-State Tax - Gujarat SGST

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