Title | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 |
Number | 14/2020 |
Date | 21-03-2020 |
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1) 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, and in supersession of the
notification of the Government of India in the Ministry of Finance, Department
of Revenue No. 72/2019 – Central Tax, dated the 13th December,
2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R 928(E), dated the 13th
December, 2019, except as respects things done or omitted to be done before
such supersession, hereby notifies that an invoice issued by a registered
person, whose aggregate turnover in a financial year 1 “any
preceding financial year from 2017-18 onwards” exceeds five hundred crore
rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of
rule 54 of said rules, and registered person referred to in
section 14 of the Integrated Goods and Services Tax Act, 2017, to
an unregistered person (hereinafter referred to as B2C invoice), shall have
Dynamic 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 October,
2020.2“1st day of December”.
Substituted vide Notification No.71/2020 (dated 30th September 2020). with effect from 30th September 2020. ↩
Substituted vide Notification No.71/2020 (dated 30th September 2020). with effect from 30th September 2020. ↩