Issue invoice with QR code whose turnover is greater than five hundred crore rupees – As a class of Registered person under section 31 of the TGST Act, 2017 - G.O.Ms.No. 64 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Rules, 2017 Issue invoice with QR code whose turnover is greater than five hundred crore rupees As a class of Registered person under section 31 of the TGST Act, 2017 (Telangana Act No.23 of 2017) - Notification - Orders - Issued. Revenue (CT-II) Department G.O.Ms.No. 64 Dated: 22-06-2020 Read :- 1. G.O.Ms.No.121, Revenue CT.II) Department dated: 30.06.2017 2. From the Commissioner of State Tax, Telangana, Hyderabad, Ref No. A(1)/70/2017, Dt. 25-02-2020. ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette dt: 22.06.2020. NOTIFICATION In exercise of the powers conferred by the sixth proviso to rule 46 of the Telangana Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, 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 be deemed to have come into force with effect from 1st day of April, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT