Notification to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.04.2020. - 79/XI-2-9(42)/17-U.P. Act-1-2017-Order-(87)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no.-79/XI-2-9(42)/17-U.P. Act-1-2017-Order-(87)-2020 dated January 14, 2020: NOTIFICATION No.-79/XI-2-9(42)/17-U.P. Act-1-2017-Order-(87)-2020 Lucknow : dated : January 14, 2020 In exercise of the powers conferred by the sixth proviso to rule 46 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Governor, 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 with effect from the 1st day of April, 2020. By Order, (Alok Sinha) Apar Mukhya Sachiv