Seeks to exempt certain class of registered persons capturing dynamic QR code

TRIPURA GAz,ETTE Published byAuthority EXTRAORDINARY ISSUE Agartala, Wednesday, May 20, 2020 A. D., Vaisakha 30, 1942 S. E. PART--|-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCTSE) No. F.1 -1 I (91 )-TAXGST/2020(Part-ll) Dated, Agartala the 20th May,2020. NOTIFICATION In exercise of tl-re powers conf-crrcd by the sixth proviso to rule 46 of the -lripura State Goods lncl Serviccs'l-erx llules.2O17 (hercinalie-r rcf-crred to as the said rules). the Covernment. 9n the recomrnendations of the Council. and in supersession of the notification of the Government of 'I'ripura. in the I'inance Department, No.F. I -l 1(91)- TAXiGS]72Ol9(P^RT), dated the 24t" Deccmber, 2t-19, published in the Tripura Gazette, flxtraordinar-v lssue. vide number 2757. dated thc 26'n December, 2O19, except as respects thir1gs dttne or onritted to be clone bel-ore such supersession. hereby notif-res that an invoice issue<J b;- a rcgisterecl pcrson- ruhose aggregatc lurnovcr in a financial ,"-ear cxceeds flve huncjred crore rupees, othcr than those ref'erred to in sub-rlrles (2), (3). (4) and (4A) oI'rule 54 of said rules, and registered person rcferrcd to in scction 14 of the lntegrated Goods and Services Tax Act, 2017, to an Lrnregistered person (hereinafter rel'erred to as B2C invoice). shall have Dynarnic Quick Ilesponse (QR) code: Provicled that *.here sr-rcl'r registerecl pcrson makes a l)1'namic Quick Response (QR) code availablc 1o the rccipie-nt througl-r :r digit:rl displa;*. such B?C invoicc issuecl by. such regisrered pers()l1 containir-rg cross-rellgrence ol-the pa;'ment using a l)ynarnic Quick Rcsponse (QI{) cocte, shall bc cleemed to be having Quick ltesponse (QR) code' 2. 'l-his norillcation shzrll come into lirrce frorrr the l" day of October,2020- .loint Secretary Government of Tripura Itrirrance Deparrtmertt Printed at the Tripura Government Press, Agartala" TRIPURA GAZETTE aaflra arm EXTRAORDINARY ISSUE Agartala, Wednesday, May 20, 2020 A. D., Vaisakha 30, 1942 S. E. PART--l-- Orders and Notifications by the Government of Tripura, The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) N0.F.1-1 1 (91 )-TAX/GST/2020(Part-ll) Dated, Agartala the 20*“ May, 2020 NOTIFICATION In exercise ofthe powers conferred by the sixth proviso to rule 46 of the Tripura State Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council. and in supersession of the notification of the Government of Tripura in the Finance Department, No.F.'l-l1(91)- TAX/GS'I‘/'20l9('PA.RT), dated the 24"" December, 201‘), published in the Tripura Gazette, E-xtraord"inar*y Issue, vide number 2757, dated the 26"‘ December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule S4 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 BZC invoice), shall have D1v'na.rnic 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 BBC 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 1“ day of‘ October, 2020. By ord -=- _ Eovernor, A? < Joint Secretary Government oFTripura Finance Dept-lrtment Printed at the Tripura Government Press, Agartala. _ I _ n