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

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..... so 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 Gazette of India, Extraordinary, Part II, Se .....

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..... 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 ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 71/2020-Central Tax dated 30-09- .....

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