Notification No. 72/2019
Date: December 12, 2019
Subject: Mandatory QR Code on B2C invoices for specified large taxpayers.
Description:
This notification mandates that B2C invoices issued by registered persons having aggregate turnover exceeding ₹500 crore shall contain a Quick Response (QR) Code. Where a dynamic QR code is digitally displayed for payment, the invoice is deemed compliant. The provision enhances invoice-level transparency and digital payment tracking.