The Central Board of Indirect Taxes & Customs (“CBIC”) has deferred the application of Notification No. 70/2019 – Central Tax dated December 13, 2019 which sought to notify the class of registered person required to issue e-invoice from the earlier April 1, 2020 to October 1, 2020 now vide Notification No. 13/2020 – Central Tax dated March 21, 2020.
CBIC has also deferred the application of Notification No. 72/2019 – Central tax dated December 13, 2019 which sought to notify the class of registered person required to issue invoice having QR code from the earlier April 1, 2020 to October 1, 2020 now vide Notification No. 14/2020 – Central Tax dated March 21, 2020.
Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-13-central-tax-english-2020.pdf
http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-14-central-tax-english-2020.pdf