Circular No. ES/200/2019-20 16th December, 2019
To: Members of the Council
Sub: CBIC notifies the class of registered person required to issue invoice having Quick Response (QR) Code
CBIC has issued Notification No.72/2019–Central Tax dated 13th December, 2019 notifying that Quick Response (QR) Code shall be mandatory in the case where invoice is issued by a registered person, whose aggregate turnover in a financial year exceeds Rs. 500 crore, to an unregistered person (“B2C invoice”), w.e.f. 1st April, 2020.
However, where such registered person makes a Dynamic 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 QR Code, shall be deemed to be having QR Code.
Members are requested to kindly make a note of the above.