Seeks to notify the class of registered person required to issue invoice having QR Code - S.R.O. No. 1035/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.220/2019/TAXES. Dated, Thiruvananthapuram, 31st December, 2019 15th Dhanu, 1195 S. R. O. No. 1035/2019 In exercise of the powers conferred by the sixth proviso to rule 46 of the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government of Kerala, 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 come into force from the 1st day of April, 2020. By order of the Governor, R. RAJAGOPAL., Additional Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Service Tax Council, the Government of Kerala have decided to notify the class of registered person required to issue invoice having QR Code. The notification is intended to achieve the above object.