Section 138A(2) in The Central Goods and Services Tax Rules, 2017
(2)[ In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference (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.] [Substituted by Notification No. G.S.R. 603(E), dated 30.9.2020 (w.e.f. 19.6.2017).]
