Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2020

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..... overnment, on the recommendations of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Odisha Goods and Services Tax (Eleventh Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 30 .....

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..... 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 .....

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