CBIC notifies that the tax invoice shall have Quick Response code

Dec 16, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on December 13, 2019, notifies April 01, 2020, as the date from which the provisions of rule 46 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 will come into force.

Under Rule 46, sixth proviso specifies that the tax invoice shall have Quick Response (QR) code subject to certain conditions and restrictions.

[Notification No. 71/2019 – Central Tax]


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