Class of Registered Persons Required to Issue Invoice Having QR Code · 72/2019 – Central Tax
CBIC / GST notification 72/2019 – Central Tax · 13 Dec 2019
Official title
72/2019-Central Tax : Seeks to notify the class of registered person required to issue invoice having QR Code.
Official record
Open source pageSummary
Check the official recordWhat changed
The Government notifies that a registered person with an aggregate turnover exceeding five hundred crore rupees in a financial year must include a Quick Response code on invoices issued to unregistered persons. The rule applies to business-to-consumer invoices. The registered person complies with the requirement if the person makes a Dynamic Quick Response code available through a digital display and the invoice contains a cross-reference of the payment. The notification comes into force on the 1st day of April, 2020.
What you must do
- Include a Quick Response code on B2C invoices issued to unregistered persons
Key dates
- Effective from
- 01 Apr 2020
- Date of enforcement
- 01 Apr 2020
Document text
[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. 72/2019 – Central Tax
New Delhi, the 13th December, 2019
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, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have 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.
- This notification shall come into force from the 1st day of April, 2020.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht) Under Secretary to the Government of India
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 13 Dec 2019
- Document number
- 72/2019 – Central Tax
- Issuing division
- Central Board of Indirect Taxes and Customs
- Effective date
- 01 Apr 2020
- Coverage area
- indirect-tax