Dynamic QR Code: Request for issuance of clarification and deferral of timelines for smooth implementation

Nasscom Community Rule 46 of Central Goods and Services Tax Rules, 2017 ( CGST Rules ), vide sixth proviso, empowers the Government to notify requirement of Quick Response (QR) code on the invoice. Further, Notification no 72/2019-Central Tax dated December 13 2019 was issued by Central Board of Indirect Taxes and Customs ( CBIC ) which required a registered person with aggregate turnover exceedin…