Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 - G.O.Ms.No. 84 - Telangana SGST

GOVERNMENT OF TELANGANA ABSTRACT The Telangana Goods and Services Tax Rules, 2017 Certain supersession of Notification on recommendations of GST Council - 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 - Excluding certain registered persons specified at Rule 54 - Notification - Orders - Issued. Revenue (CT-II) Department G.O.Ms.No. 84 Dated: 22-07-2020 Read the following :- 1. G.O.Ms No.83, Revenue (CT-II) Department, Dt. 22.07.2020. 2. From the Commissioner of State Tax, Telangana, Hyderabad, Ref No. A(1)/70/2017, Dt. 18-06-2020. ***** ORDER:- The following Notification will be published in an Extra-ordinary issue of Telangana Gazette dt: 22.07.2020. 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, and in supersession of the notification issued in G.O.Ms No. 83, Revenue (CT-II) Department, Dt. 22.07.2020 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-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 be deemed to have come into force with effect from 1st day of October, 2020. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT