Notification to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 - G.O. Ms. No. 10 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT ( G.O. Ms. No. 10, Puducherry, dated 1st April 2020 ) NOTIFICATION In exercise of the powers conferred by the sixth proviso to rule 46 of the Puducherry Goods and Services Tax Rules, 2017, (hereinafter referred as said rules), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 66, dated the 31st December, 2019, published in the Gazette of Puducherry, Extraordinary Part I, No. 234, dated the 31st December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic 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 October, 2020. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Secretary to Government (Finance).