To exempt certain class of registered persons from capturing dynamic QR Code and to extend the date for implementation of QR Code - G.O. (Ms) No. 71 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 71 Dated: 13.04.2020 Panguni-31 Thiruvalluvar Aandu, 2051 NOTIFICATION 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 Governor of Tamil Nadu, on the recommendations of the Council, and in supersession of the Commercial Taxes and Registration Department Notification No.SRO A-45(b-4)/2019, published at page 2 in Part III-Section 1(a) of the Tamil Nadu Government Gazette, Extraordinary, dated 17 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 1st day of October, 2020. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT