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

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....20-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 ....

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Full Text of the Document

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.... 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) c....

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