Notification under rule 46 of HGST Rules, 2017 to notify the class of registered person required to issue invoice having QR Code under the HGST Act, 2017 - 110/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 31st December, 2019 No.110/GST-2. - In exercise of the powers conferred by the sixth proviso to rule 46 of the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), the Governor of Haryana, on the recommendations of the Council, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have Quick Response (QR) code: Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code. 2. This notification shall come into force with effect from the 1st day of April, 2020. ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.