Seek to provide invoice issued by a registered dealer with turnover above 500 crore to unregistered person in QR code, w.e.f 01-10-2020 - 331/2020/5(120)/XXVII(8)/2020/CT-14 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 331/2020/5(120)/XXVII(8)/2020/CT-14 Dehradun : Dated: 20 May, 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 (hereinafter referred to as the said rules), the Governor, on the recommendations of the Council, and in supersession of the notification of the Government of Uttarakhand, No. 65/2020/3(120)/XXVII(8)/2019/CT-72 dated 17th January, 2020 (deemed to be superseded on 21st March, 2020), except as respects things done or omitted to be done before such supersession, is pleased to allow to notify that an invoice issued by a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, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered (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 deemed to have come into force from the 1 st day of October, 2020. (Amit Singh Negi) Secretary