Applicability of Quick Response (QR) Code

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..... ommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick Response (QR) code." Fourth proviso of rule 49 "Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the bill of supply shall ha .....

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..... 25 of CGST Act, 2017. Such penalty which may extend to 25,000/- rupees. * Exemption provided from Penalty  * The Government has waived such penalty for non-compliance between the period from 01.12.2020 and 31.09.2021. [ Notification No. 28/2021 - CT dated 30-06-2021 ] Important Notification & Clarification  * As per notification 72/2019 dated 13.12.2019, W.e.f. .....

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..... ancial 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 Respons .....

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