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

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No.72/2019-State Tax Shimla, the 31st December, 2019 No. EXN-F(10)-25/2019 .-In exercise of the powers conferred by the sixth proviso to rule 46 of the Himachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Governor, on the recommendations of the Council, is pleased to notify 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, SANJAY KUNDU, Principal Secretary (E T).