Section 46(r) in The Central Goods and Services Tax Rules, 2017
(r)[ Quick Reference 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.] [Inserted by Notification No. G.S.R 603(E), dated 30.9.2020 (w.e.f 19.6.2017).]
