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

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..... NOTIFICATION Notification No. 14/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.-37C/Taxation-1.-In exercise of the powers conferred by the sixth proviso to rule 46 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ), the Government of Maharashtra, on the recommendations of the Council, and in supersessio .....

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..... 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 October .....

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