Seeks to notify the class of registered person required to issue invoice having QR Code. - 72/2019-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 1st January 2020 NOTIFICATION Notification No. 72/2019-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. GST. 1019/C.R. 155/Taxation 1. - In exercise of the powers conferred by the sixth proviso to rule 46 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ), the Government of Maharashtra, 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 from the 1st day of April 2020. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.