Notification No 72/2019 Central Tax : QR Code on GST Invoice by registered person

Seeks to notify the class of registered person required to issue invoice having 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. 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.

2. 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

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