Quick Response code of invoice for dealers having ₹ 500 crores or more turnover - 65/2020/3(120)/XXVII(8)/2019/CT-72 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 65/2020/3(120)/XXVII(8)/2019/CT-72 Dehradun : Dated: 17 January, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by the sixth proviso to rule 46 of the Uttarakhand Goods and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, is pleased to allow 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. (Sowjanya) Secretary