09 notification No. F- A -3-48-2019-1-V - (09) Bhopal Dated 14-02-2020
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x OY Se A ry y aS e a ru e o t pain 62] ala, WRI, fetter 14 weal 2020—Ae 25, We 1941 TART, aca Wa, ATT aye, fea 14 wratt 2020 frag wet en 2) & Ras 46 } ws Vege am ved wfwal ar wan Hea ey, oiteg at fame w sifiafad Hed Z fe feel tiga ate, faa we feria at A onad urea dt ads cag a oftre a, om fl onfaeipa cate al ard fire ay feat dere (fre sad gah ora Sizet store wer a) We waft viasee (ay ae) ale eT: vig wel Den cisregiga cafe frat feftect feeet b mers 8 oH aT nes calta wfisae (VIN) HTS TICTSA am @, fra nema wahta vias A yar a7 ofa siafls &, ta efreipa cafe gro ot Ver at 2 et ais, 2. ae after 1 site, 2020 at yaa ert. are, fein 14 wratl 2020 at &. Teareat a, srafaa, 124 Weare wsraa, feat 14 Hatt 2020 Bhopal, the 14th February 2020 No. F A-3-48-2019-1-V(09).—In exercise of the powers conferred by the sixth proviso to Rule 46 of the Madhya Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the State Government, 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 invoice), shall have Quick Response (QR) code: 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 Ist day of April, 2020. By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy. Pre, Was AT ae ced Be, Hea ERT HT Sala OT, ToT I Ake, de WaTeI—2020.