1. (1) These rules may be called the Bihar 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 30th day of September, 2020. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, after clause (q), the following clause shall be inserted, namely:- “(r) Quick Response 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.”. 3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:-