Notification No.: 72/2020 – Central Tax
Date of Notification: 30th September 2020
Relevant Sections and Rules:
- Central Goods and Services Tax Act, 2017:
- Section 164 – Power to make rules
- CGST Rules, 2017 (Amended):
- Rule 46 – Contents of tax invoice
- Rule 48(4) – E-invoice generation mandate
- Rule 138A(2) – Document to be carried during transport
Summary of Notification
- Introduction of Quick Reference (QR) Code in Invoices – Rule 46 Amendment:
A new clause (r) is inserted in Rule 46, mandating that invoices issued under Rule 48(4) (i.e., e-invoicing) must contain a QR Code embedded with the Invoice Reference Number (IRN).
📌 This requirement enhances digital traceability of e-invoices for compliance and enforcement.
- Empowering Commissioner for E-invoice Exemptions – Rule 48(4) Amendment:
A proviso is added to Rule 48(4) allowing the Commissioner, on GST Council recommendations, to exempt certain persons or classes of registered persons from e-invoice issuance requirements, for a specified period.
✅ This creates a flexible framework for sectoral or conditional exemptions.
- Electronic QR Code Verification During Movement – Rule 138A(2) Substitution:
The substituted sub-rule permits electronic presentation of the QR Code with IRN for verification during transport in lieu of a physical invoice copy, where e-invoicing under Rule 48(4) applies.
📲 This provision simplifies documentation requirements for transporters and enhances digital verification by officers.
