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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....ST Council - Issue invoice with QR code whose turnover is greater than five hundred crore rupees - As a class of Registered person under section 31 of the TGST Act, 2017 - Excluding certain registered persons specified at Rule 54 - Notification - Orders - Issued. Revenue (CT-II) Department G.O.Ms.No. 84 Dated: 22-07-2020 Read the following :- 1. G.O.Ms No.83, Revenue (CT-II) Department, Dt.....

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....es, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Response (QR) code: Provided that where such registered person makes a Dynamic Quick Response (QR) code availab....