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Seeks to notify the class of registered person required to issue invoice having QR Code - 72/2019 - Central GST (CGST)

Extract

..... Superseded vide NOTIFICATION No. 14/2020-Central Tax dated 21-03-2020 w.e.f. 01-12-2020 Government of India Ministry of Finance Department of Revenue Central Board of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 .....

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Seeks to notify the class of registered person required to issue invoice having QR Code - 72/2019 - Central GST (CGST)

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..... 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 Quic .....

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Seeks to notify the class of registered person required to issue invoice having QR Code - 72/2019 - Central GST (CGST)

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