Seeks to notify the class of registered person required to issue invoice having QR Code. - 72 of 2019-State Tax - Mizoram SGST

No.J.21011/2/2019(e) - TAX GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 72 of 2019-State Tax Dated Aizawl the 5th Feb., 2020 In exercise of the powers conferred by the sixth proviso to rule 46 of the Mizoram Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Governor of Mizoram, 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. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.