Notification No. 72-2019
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THE JHARKHAND GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY 21 Maagh, 1941(S) Ranchi, Monday, 10th February, 2020 COMMERCIAL TAXES DEPARTMENT Notification No. 72/2019 – State Tax S.O. No. 7 Dated 10 th February, 2020-- - In exercise of the powers conferred by the sixth proviso to rule 46 of the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the 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 2. This notification shall be deemed to be effective from the 1 st day of April, 2020. By the order of the Governor of Jharkhand , Sukhdeo Singh, Additional Chief Secretary No. 96 Jharkhand Gazette (Extraordinary), Monday, 10th February, 2020