Notification No. 72/2019 - Central Tax dated 13-12-2019 [6th Proviso to Rule 46 of CGST Rules]

Notification No. 72/2019 - Central Tax dated 13-12-2019 & superseded by Notification No. 14/2020-Central Tax dated 23-03-2020

In exercise of the powers conferred by the sixth proviso to rule 46 of the CGST Rules, 2017,

RP having AT > Rs.500 Cr issues invoice to URP shall have QRC

the Government notifies that

an invoice issued by a RP, whose aggregate turnover in a FY exceeds Rs.500,

to an unregistered person shall have Quick Response (QR) code:

Provided that where such RP 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.

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

Menu

Sidebar

invoice that shall have QR code [6th Proviso to Rule 46 of CGST Rules]

Notification No. 72/2019 - Central Tax dated 13-12-2019 [6th Proviso to Rule 46 of CGST Rules]