Seeks to exempt certain class of registered persons capturing dynamic QR code - 429/XI-2-9(47)/17-U.P. Act -1-2017-Order-(107)-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.- 429/XI-2-9(47)/17-U.P. Act -2017-Order-(107)-2020, dated 30 April, 2020: NOTIFICATION No.- 429/XI-2-9(47)/17-U.P. Act -1-2017-Order-(107)-2020 Lucknow : Dated: 30 April, 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, and in supersession of the notification No.-79/XI-2-9(42)/17-U.P.Act-1-2017-Order-(87)2020 Dated : January 14, 2020, 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-Liles (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 1st day of October, 2020. By Order, (Alok Sinha) Apar Mukhya Sachiv