Notification no 72/2019 Central Tax date on 13th December, 2019, GST

Posted on 13 June 2022 Category : Notifications

Central Tax Notification No 72 of 2019 dt 13th December, 2019 under GST

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

The extract of GST Notification No. 72/2019- Central Tax is given below:

Notification No. 72/2019- Central Tax, GST

[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 13^th 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.