In case of Registered person whose aggregate turnover exceeds Rs 100 crores obtaining of Invoice reference number by uploading information in GST portal is mandatory wef 1st April 2020 # Quick Response (QR) code is mandatory in B2C invoice in case of registered person whose aggregate turnover exceeds Rs 500 cores wef 1st April 2020


Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019


http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-21-central-tax-english-2019.pdf;jsessionid=6ACBB48635E47FADEECD2EB5D5C79CCC