Seeks to notify the class of registered person required to issue invoice having QR Code - F A-3-48-2019-1-V(09) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 14 th February 2020 No. F A-3-48-2019-1-V(09).-In exercise of the powers conferred by the sixth proviso to Rule 46 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the State Government, 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 Madhya Pradesh, RATNAKAR JHA, Dy. Secy.