E-Invoicing System : QR Code for invoices to unregistered person

E-Invoicing System : QR Code for invoices to unregistered person • Notification No. 72/2019 – Central Tax dated 13th December, 2019 shall co

Pratibha Goyal

Dec 17, 2019

Last update on 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) https://youtu.be/D-uJr3bC764 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.