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

and in supersession of the Notification No. 72/2019-Central Tax dated 13-12-2019

except as respects things done or omitted to be done before such supersession

the Government notifies that

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

an invoice issued by a registered person, whose aggregate turnover in a [1][any preceding FY from 2017-18 onwards] exceeds Rs.500 Cr, other than

those referred to in rules 54(2), (3), (4) and (4A), and

registered person referred to in section 14 of the IGST Act, 2017,

to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic 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.