Class of registered person required to issue invoice having Dynamic Quick Response (QR) code

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..... owers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 72/2019 Central Tax, dated the 13th December, 2019, published in the Gazet .....

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..... e 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. 2. This notification shall come into force from the 2 [ 1st day of December ] , 2020. [F. No. 20/06/03/2020-GST] PRAMOD KUMAR, Director ******* .....

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