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Seeks to notify the class of registered person required to issue invoice having QR Code.

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..... of the powers conferred by the sixth proviso to clause (q) of rule 46 of the Assam Goods and Services Tax Rules, 2017 as amended up to date (hereinafter referred to as the said Rules ), the Governor of Assam, on the recommendations of the Council, hereby pleased to notify that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, .....

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