Notification 72/2019 - Central Tax
Date: December 13, 2019
Effective From: April 1, 2020
Subject
Notifies the class of registered person required to issue invoice having QR Code
Content
G.S.R. …..(E).— In exercise of the powers 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, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unre…