Rule 46: Issue Tax Invoice with Quick Response (QR) Code- LegalABCD

Rule 46 : AMENDMENTS IN TAX INVOICE 

As per the New CBIC Notification No. 72/2019 - Central Tax Dt. 13 December 2019:

• Inserted sixth proviso – Generation of QR code for tax invoice: With effect from a date to be notified later, the Government may specify that the tax invoice shall have Quick Response (QR) code.
• This notification shall come into force from the 1st day of April, 2020.

• An invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred 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) 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 Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.