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invoice that shall have QR code [6th Proviso to Rule 46 of CGST Rules]
Notification No. 72/2019 - Central...
Notification No. 14/2020 - Central...Notification No. 72/2019 - Central Tax dated 13-12-2019 [6th Proviso to Rule 46 of CGST Rules]
https://gstgyaan.com/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Notification No. 72/2019 - Central Tax dated 13-12-2019 & superseded by Notification No. 14/2020-Central Tax dated 23-03-2020
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In exercise of the powers conferred by the sixth proviso to rule 46 of the CGST Rules, 2017, |
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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.
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