Notification No. 72/2019
Date: December 13, 2019
Subject: Mandatory QR code on B2C invoices for specified large taxpayers.
Description:
Mandates Quick Response (QR) code on B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore. Provides that invoices containing dynamic QR code with digital payment cross-reference shall be deemed compliant.
Effective Date: 1 April 2020