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 amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.


http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-2-2019-igst-english.pdf