Notification No. 14/2020-Central Tax [N10-NAH]
As at 6 September 2026. In force from 1 October 2020.
In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 72/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 928(E), dated the 13 th December, 2019, except as respects things done or omitted to be done before such supersession, hereby 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 said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of October, 2020.
Made under
Recital: "In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 72/2019 – Central Tax, dated the 13th December, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 928(E), dated the 13 th December, 2019, except as respects things done or omitted to be done before such supersession". Names proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 [S10-EKW]. Vires verified.
Acts on (0)
none
Acted on by (3)
Amends: Notification No. 71/2020-Central Tax [N10-QKE], 30 September 2020. "No.14/2020 – Central Tax, dated the 21st".
Cites: Notification No. 89/2020-Central Tax [N10-RCC], 29 November 2020. "No.14/2020 – Central Tax, dated the 21st".
Cites: Notification No. 28/2021-Central Tax [N10-T5P], 30 June 2021. "No.14/2020 – Central Tax, dated the 21st".
Not held (1)
"section 14 of the Integrated Goods and Services Tax Act, 2017"