TMI BlogCentral Goods and Services Tax (Eleventh Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... on 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017 , namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons and restrictions as may be specified in the said notification. . 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 2 [ Quick Response ] (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically ..... X X X X Extracts X X X X X X X X Extracts X X X X
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