Studycafe | Dec 17, 2019 |
E-Invoicing System : QR Code for invoices to unregistered person
• Notification No. 72/2019 – Central Tax dated 13th December, 2019 shall come into force from the 1 April, 2020
• An invoice issued by a registered person, whose aggregate turnover in a financial year exceeds INR 500 crores, to an unregistered person, shall have Quick Response (QR) code.
• Dynamic Quick Response (QR) available to the recipient through a digital display, shall also be deemed to be having Quick Response (QR) code.
• QR code tax invoices would be applicable from 1 April, 2020. (Notification No. 71/2019 – Central Tax dated 13th December, 2019 regarding date on which rule 5 of notification no 31/2019 – Central tax dated 28th June,2019 shall come into force)
Notifications issued on E-Invoicing are given below:
| Notifications | Subject |
| 72/2019-Central Tax ,dt. 13-12-2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. |
| 71/2019-Central Tax ,dt. 13-12-2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. |
| 70/2019-Central Tax ,dt. 13-12-2019 | Seeks to notify the class of registered person required to issue e-invoice. |
| 69/2019-Central Tax ,dt. 13-12-2019 | Seeks to notify the common portal for the purpose of e-invoice. |
| 68/2019-Central Tax ,dt. 13-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. |
Tags : GST, GST Notifications, E-Invoice
For Regular Updates Join : https://t.me/Studycafe
In case of any Doubt regarding Membership you can mail us at [email protected]
Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"
