This Notification has been Suspended vide :-Notification No. 14/2020-Central Tax Dt.23.03.2020 [w.e.f 01.10.2020]

[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
(Amendment History)

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

 

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE
72/2019- Central Tax ,Dt.13-12-2019 Notifies that an invoice issued by registered person whose agg. turnover in FY exceeds Rs. 500 crores to an unregistered person shall have 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  containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code. Notification No. 14/2020- Central Tax ,Dt. 23.03.2020 Supersedes Notification No. 72/2019 CT to exempt certain  class of registered persons whose aggregate turnover in a FY exceeds Rs 500 crore, from capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.