Rule Amendment:
Government notifies the requirement for Quick Response (QR) codes on B2C invoices, per the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017.
Scope:
Applicable to registered persons with aggregate turnover exceeding five hundred crore rupees.
QR Code Provision:
B2C invoices must include QR codes for transactions with unregistered persons.
Dynamic QR Code Option:
Registered persons may opt for Dynamic QR codes accessible via digital display, with cross-references for payment.
Effective Date:
Regulation effective from April 1, 2020.
Issuing Authority:
Ruchi Bisht, Under Secretary to the Government of India.