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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..... 0 No. FTX.56//2017/Pt-II/546 - In exercise of the powers conferred by the sixth proviso to clause (9) of rule 46 of the Assam Goods and Services Tax Rules. 2017 (hereinafter referred to as the said rules ). the Governor of Assam. on the recommendations of the Council, and in supersession of the notification No.FTX.56/2017/Pt-III/421 dated the 17th March, 2020 of the Finance (Taxation) Depar .....

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..... 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. This notification shall come into force from the 1st day of October, 2020. S. JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department. - Notification Tax Management India .....

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