Seeks to exempt certain class of registered persons capturing dynamic QR code - F. 1-11(91)-TAX/GST/2020(Part-II) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No F. 1-11(91)-TAX/GST/2020(Part-II) Dated, Agartala the 20th May, 2020 NOTIFICATION In exercise of the powers conferred by the sixth proviso to rule 46 of the Tripura State Goods and Services Tax Rules, (hereinafter referred to as the said rules), the Government, on the recommendations of the Council, and in supersession of the notification of the Government of Tripura in the Finance Department, No. F.1 -11 (91)TAX/GST/2019 (PART), dated the 24 th December, 2019, published in the Tripura Gazette, Extraordinary Issue, vide number 2757, dated the 26 th 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 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 from the 1 st day of October, 2020 By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department