(A) : Gauss’s law shows diversion when inverse square law is not obeyed.
(R) : Gauss’s law is a consequence of conservation of charges.

Gauss Law relates distribution of electric charge enclosed in a closed surface to its electric field.

$\varphi =\oint \overrightarrow{E}.d\overrightarrow{A}=\frac{q_{en}}{{\epsilon }_0}$

It is valid for all charge distributions and hence all electric fields resulting from them. For example, electric field due to an infinite uniformly charged wire is $E=\frac{2k\lambda }{r}$ and due to a plane infinite sheet of charge is $E=\frac{\sigma }{{\epsilon }_0}$
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Does not obey inverse square law but is derived from the gauss law. It is not related to the law of conservation of charges.