Notification No. 72/2019 – Central Tax: Seeks to notify the class of registered person required to issue invoice having QR Code.

Important Keyword: F. No. 20/13/01/2019-GST, Notification No. 72/2019 – Central Tax, Rule 46 CGST Rules 2017.

[F. No. 20/13/01/2019-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 13^th December, 2019

Notification No. 72/2019 – Central Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

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.

(Ruchi Bisht)
Under Secretary to the
Government of India

Read More: Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

Web Stories: Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

Download Pdf: https://taxinformation.cbic.gov.in/