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 provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.


http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-47-igst-rate-english.pdf