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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