Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
““Provided also that the Government may, by notification, on the recommendations of the
Council, and subject to such conditions and restrictions as mentioned therein, specify that the
tax invoice shall have Quick Response (QR) code.”.”
[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. 71/2019 – Central Tax
New Delhi, the 13th December, 2019
G.S.R. …..(E).— In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax
(Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June,2019, the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.
[F. No. 20/13/01/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
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