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. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.


http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-46-igst-rate-english.pdf