Seeks to notify the class of registered person required to issue invoice having QR Code - G.O. Ms. No. 195 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT AMENDMENTS TO THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017 [ G.O. Ms. No. 195, Commercial Taxes and Registration (B1), 17th December 2019, Margazhi 1, Vikari, Thiruvalluvar Aandu-2050 .] No. SRO A-45(b-4)/2019. In exercise of the powers conferred by the sixth proviso to rule 46 of the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the 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 Ka. BALACHANDRAN, Principal Secretary to Government.