Mandatory QR Code on B2C Invoices – Turnover Above ₹500 Cr (Effective from 1st April 2020)

Notification No.: 72/2019 – Central Tax
Date of Notification: 13th December 2019
Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 164 – Power to make rules
• CGST Rules, 2017:
  • Rule 46 – Tax Invoice
    • Sixth Proviso (pertaining to B2C invoices of large taxpayers)
• Integrated GST Act: Not applicable

Summary of Notification

Mandatory QR Code on B2C Invoices for Large Taxpayers (From 1st April 2020):
The Government, acting under the sixth proviso to Rule 46, notified that registered persons having aggregate turnover exceeding ₹500 crore in a financial year are required to include a Quick Response (QR) code on all B2C invoices issued.

✅ Applicability:
Registered persons with turnover > ₹500 crore
Invoice issued to unregistered persons (B2C transactions)

✅ QR Code Requirements:

• A Dynamic QR code displayed digitally to the recipient (with cross-reference to the payment) shall be deemed sufficient compliance.
• The invoice must contain a QR code or a reference to a dynamically displayed QR code, linking payment and invoice details.

⏳ Effective Date: 1st April 2020

This measure is aimed at promoting digital payments, enhancing transparency in B2C transactions, and facilitating real-time verification of retail invoices.

Source: Notification No.: 72/2019 – Central Tax