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

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 17th December, 2019 Notification No. 72/2019-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-122)GST-2019/S.146(4)TH: - In exercise of the powers conferred by the sixth proviso to rule 46 of the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government of Gujarat, 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 Gujarat, C J Mecwan Joint Secretary to Government.