Seeks to notify the class of registered person required to issue invoice having QR Code. - FTX.56//2017/Pt-III/421 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 17th March, 2020 No. FTX/56/2017/Pt-III/421 .- In exercise of the powers conferred by the sixth proviso to clause (q) of rule 46 of the Assam Goods and Services Tax Rules, 2017 as amended up to date (hereinafter referred to as the said Rules ), the Governor of Assam, on the recommendations of the Council, hereby pleased to notify 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. This notification shall come into force from the 1st day of April, 2020. S. JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance Department.