CBIC / GST notification Notification No. 14/2020- Central Tax · 21 Mar 2020
Official title
14/2020- Central Tax : Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.
Official record
Open source pageSummary
The Central Board of Indirect Taxes and Customs notifies that certain registered persons must include a Dynamic Quick Response code on invoices issued to unregistered persons. This requirement applies to registered persons with an aggregate turnover exceeding five hundred crore rupees in a financial year. The notification supersedes Notification No. 72/2019-Central Tax. The implementation date of the Dynamic Quick Response code extends to the first day of October, 2020. Certain specified entities are exempt from this requirement under rule 54 and the Integrated Goods and Services Tax Act.
What you must do
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Who is affected
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs
Notification No. 14/2020– Central Tax
New Delhi, the 21st March, 2020
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, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 72/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 928(E), dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax 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.
[F. No.20/06/03/2020-GST]
(Pramod Kumar) Director, Government of India
