NOTIFICATION NO-14/2020-Central Tax ,dt. 21-03-2020 Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 14/2020– Central Tax

                                                                                               New Delhi, the 21st March, 2020

G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of theCentral Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), theGovernment, on the recommendations of the Council, and in supersession of the notification ofthe 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 13th December, 2019,except as respects things done or omitted to be done before such supersession, hereby notifiesthat an invoice issued by a registered person, whose aggregate turnover in a financial yearexceeds 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 Goodsand 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 suchregistered person containing cross-reference of the payment using a Dynamic Quick ResponseQR) 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.

[F. No.20/06/03/2020-GST]

             (Pramod Kumar)
Director, Government of India

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IN PDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-14-central-tax-english-2020.pdf

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