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CBIC notifies class of registered person required to issue GST invoice having QR Code

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 72/2019 – Central Tax

New Delhi, the 13th December, 2019

G.S.R. 928(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have Quick Response (QR)code:

Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.

2. This notification shall come into force from the 1st day of April, 2020.

[F. No. 20/13/01/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

Notifications issued for implementation of provisions related to e-invoice and QR Code for a class of taxpayers:-

Title Notification No. Date
CBIC notifies class of registered person required to issue GST invoice having QR Code Notification No. 72/2019–Central Tax 13/12/2019
CBIC notifies rule 46 of CGST Rules, 2017 (Tax Invoice) wef 01.04.2020 Notification No. 71/2019–Central Tax 13/12/2019
CBIC notifies Class of registered person required to issue e-invoice under GST Notification No. 70/2019–Central Tax 13/12/2019
CBIC notifies common portal for e-invoice under GST Notification No. 69/2019–Central Tax 13/12/2019
CBIC amends Manner of Issuing Tax Invoice under GST Notification No. 68/2019–Central Tax 13/12/2019

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One Comment

  1. g m devendran says:

    WHAT IMPLEMENT GST E INVOICES CODE WE DON’T. CODE IN E E-INVOICE DETAIL PERFORMED PLEASE GIVE DETAILED INVOICE WHEAT EVER AMENDMENT INVOICE SOME DEALERS ISSUED PROFORMA INVOICE PLEASE TO BE PUBLISHED IN DAILY PAPER AT AN EARLY OTHER WISE SHOP DEALERS NOT BELIEVE AND HOW TO USE new gst retruns

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