Section 4: In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely
Bihar Goods and Services Tax (Eleventh Amendment) Rules, 2020State Rules of Bihar · 2017
“(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.”.
[(File No. Bikri kar/GST/vividh-21/2017 (Part-11) 2127)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.
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