Notification No. 14/2020
Date: March 21, 2020
Subject: Mandatory Dynamic QR Code on B2C invoices for large taxpayers
Description:
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.
Effective Date: 01.10.2020
Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
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