keralataxes.gov.in
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The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, has issued a notification to supersede the previous notification of the Government of India in the Ministry of Finance, Department of Revenue No. 72/2019 – Central Tax, dated the 13th December, 2019. The new notification notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the Central Goods and Services Tax Rules, 2017, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person, shall have a Dynamic Quick Response (QR) code. The notification comes into force from the 1st day of October, 2020.
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Source: keralataxes.gov.in
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