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

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Full Text of the Document

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....ed by the sixth proviso to rule 46 of the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government of Kerala, 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 invoi....