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 10th 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
Response (QR) code.
2.
This notification shall be deemed to be effective from the 1st day of April, 2020.
[File.No Va Kar / GST / 02/ 2019]
By the order of the Governor of Jharkhand ,
Sukhdeo Singh,
Additional Chief Secretary
------------
No. 96