| Date: |
13-12-2019
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| Notification No: |
Notification No. 72/2019 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No. 20/13/01/2019-GST |
| Subject: |
Seeks to notify the class of registered person required to issue invoice having QR Code.
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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. …..(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
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